Feedback: 7 November 2024

Caravans and VAT

I am partial to a good debate and I am glad for the opportunity for genuine discussion that publishing my articles in Taxation has provided (‘A lay view of HMRC’ 18 March 2024; ‘A lay view of HMRC: a sequel’ 5 September 2024).

I am grateful to Mike Thexton for taking the time to put pen to paper and put forward his opinions on that issue. However I would take issue with three points in Mike’s article (‘Dissenting opinions: caravans and VAT’ 3 October 2024) and I would like to present a response as follows.

Life v HMRC

a) This entirely relates to EU law.

b) The facts of the case do not obviously translate to justifying separate interpretation of a UK tax liability in national and devolved jurisdictions.

c) In paragraph 95 Arnold LJ points out that the argument...