Civil engineering work, zero-rating

Commentary – Indirect Tax Reporter ¶34-479

Development and construction of plots, input tax

Case Law – Stonecliff Caravan Park. [1994] BVC 700

Licence to occupy pitch site or sale of mobile home unit

Commentary – Indirect Tax Reporter ¶34-479

Residential caravan: residence throughout year

Commentary – Indirect Tax Reporter ¶34-479

Serviced building plot: one supply

Commentary – Indirect Tax Reporter ¶34-479

Utility supplies by site operators

Commentary – Indirect Tax Reporter ¶34-479