VAT

Immovable property

Commissioners for HM Revenue and Customs v UK Storage Co (SW) Ltd

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  • Upper Tribunal (Tax and Chancery Chamber)
  • 17 October 2012
  • Judge Greg Sinfield and Judge Edward Sadler
  • [2012] UKUT 359 (TCC)

Appeal number FTC/87/2011
Value Added Tax – were storage units immovable property?  - held no - was right to store goods in units exempt supply of licence to occupy land or standard rated supply of storage services? – held if

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