Cases - Colaingrove Ltd v C & E Commrs

Record details

Name
Colaingrove Ltd v C & E Commrs
Date
[2004]
Citation
EWCA Civ 146
Legislation
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.