UTTc 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 units were immovable property then exempt supply of licence to occupy land otherwise standard rated supply of storage services – was single supply a supply of licence to occupy land or of storage services? – held single supply of storage services – appeal allowed.
Citations:
[2012] UKUT 359 (TCC), FTC/87/2011
Links:
Jurisdiction:
England and Wales
VAT
Updated: 10 November 2022; Ref: scu.466698