UK Storage Company (Sw) Ltd v Revenue and Customs: FTTTx 12 Aug 2011

FTTTx VAT – Item 1 of Group 1, Sch 9 Value Added Tax Act 1994 – whether licence to occupy land an exempt supply or standard rated supply of storage facilities – whether storage units ‘immovable property’ – predominant purpose of supply

Citations:

[2011] UKFTT 549 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.449525