Oak Tree Motor Homes Ltd v Revenue and Customs Commissioners

Value added tax – Zero-rating. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal by Oak Tree Motor Homes Ltd (Oak Tree) against a decision of the First-tier Tribunal (Tax Chamber) that, as a question of fact, giving the word 'caravans' its ordinary meaning in the English language, certain vehicles sold by Oak Tree were not caravans for the purposes of Item 1 of Group 9 of Sch 8 to the Value Added Tax Act 1994, with the result that the supplies of those vehicles were not zero-rated for VAT purposes. The tribunal took the view that the FTT had been correct to determine that issue as a question of fact, instead of a question of law.

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