||All England Reporter
|| All ER (D) 313 (Apr)
|| EWHC 821 (Ch)
||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.
||16 April 2003
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 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.
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