InThermo Timber Technology v HMRC[2016] UKFTT 237 (7 April 2016) the FTT found that timber structures supplied to a school to be used as classrooms were not ‘caravans’ so that their supply was not zero-rated.
This was an appeal against HMRC’s decision that supplies of timber frame structures should not have been zero-rated but standard-rated. In order to qualify for zero-rating the supplies of the three structures had to be of ‘caravans’ that satisfied the size and weight conditions referred to in VATA 1994 Sch 8 Group 9 item 1 and were manufactured to the standard BS 3262:2005. The parties agreed that both conditions were satisfied and that the issue was whether they were ‘caravans’.
The FTT observed that the full definition of ‘caravan’ in the Caravan Sites Act 1968 was not appropriate for this purpose. It also noted that the...
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InThermo Timber Technology v HMRC[2016] UKFTT 237 (7 April 2016) the FTT found that timber structures supplied to a school to be used as classrooms were not ‘caravans’ so that their supply was not zero-rated.
This was an appeal against HMRC’s decision that supplies of timber frame structures should not have been zero-rated but standard-rated. In order to qualify for zero-rating the supplies of the three structures had to be of ‘caravans’ that satisfied the size and weight conditions referred to in VATA 1994 Sch 8 Group 9 item 1 and were manufactured to the standard BS 3262:2005. The parties agreed that both conditions were satisfied and that the issue was whether they were ‘caravans’.
The FTT observed that the full definition of ‘caravan’ in the Caravan Sites Act 1968 was not appropriate for this purpose. It also noted that the...
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.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")