| Source: | All England Reporter |
| Publisher Citation: | [2003] All ER (D) 313 (Apr) |
| Neutral Citation: | [2003] EWHC 821 (Ch) |
| Court: | Chancery Division |
| Judge: | Jacob J |
| Representation | Roderick Cordara QC and David Scorey (instructed by Eversheds) for the taxpayer. |
| Rupert Anderson (instructed by the Solicitor for Customs and Excise) for the commissioners. | |
| Judgment Dates: | 16 April 2003 |
Catchwords
Value added tax - Exempt supply - Land - Grant of interest or right over land - Seasonal pitches for caravans - Sixth Council Directive (EEC) 77/388, art 13B - Value Added Tax 1994, Sch 9, Group 1, Note 14.
The Case
The court affirmed the decision of the VAT and Duties Tribunal whereby it held that the letting services provided by the taxpayers, operators of caravan sites, were subject to VAT.
Practice Areas
If you are a LexisLibrary subscriber you can read more about this case here.
Lexis®Library
- An Official transcript is the final version of the judgment prepared by shorthand writers. LexisLibrary contains all judgments from the High Court and aboveView Judgment
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
