EXEMPTION – Land – Lease of Poly Tunnels – Whether lease or letting of immoveable property – Yes – Whether excluded from exemption as being letting of permanently installed equipment and machinery – Yes – Sixth Directive – Article 13B(b), excluded item 3
Citations:
[2007] UKVAT V20045
Links:
Jurisdiction:
England and Wales
VAT, Agriculture
Updated: 21 October 2022; Ref: scu.250504