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ZERO-RATED CARAVANS

机译:零利率大篷车

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Readers who are interested in caravans will be interested in the decision in the Colaingrove Ltd (Verandahs) (TC02746) case. As the title suggests this is about verandahs supplied with qualifying caravans.The issue was whether the part of the price relating to verandahs was zero or standard rated. The verandahs could be removed. It does not appear, however, that the verandahs would be of much use once removed. The caravan in question was designed to be used in conjunction with the verandah. Once the verandah was removed there was a large drop between the caravan's door and the ground.
机译:对商队感兴趣的读者将对Colaingrove Ltd(Verandahs)(TC02746)案的裁决感兴趣。顾名思义,这与合格大篷车提供的游廊有关,问题在于与游廊有关的部分价格是零还是标准等级。阳台可以被拆除。但是,一旦拆除阳台,似乎没有多大用处。有问题的旅行车被设计为与阳台结合使用。拆除阳台后,大篷车的门与地面之间便有大片下落。

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    《Accountancy》 |2013年第1440期|30-30|共1页
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