Cases - Colaingrove Ltd v C & E Commrs

Record details

Name

Colaingrove Ltd v C & E Commrs

Date

[2004]

Citation

EWCA Civ 146

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

This case concerned whether treatment of seasonal caravan pitches as VAT standard-rated by the UK Government was within the limits of the relevant European legislation. It was held that the test of seasonality outlined in the UK legislation was a reasonable one for identifying holiday-related caravan sites.