EC Commission v France
This document is only available with a paid isurv subscription.
[1996] Construction – VAT – Leasing or letting of immovable property The ECJ held that lettings of touring caravans, tents, mobile homes and light-framed leisure buildings were not ‘immovable property’. HMRC continues to treat the letting or leasing of residential caravans and houseboats as exempt, which...Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584