Argents Nurseries Ltd v Revenue and Customs: VDT 10 Mar 2007

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:

Bailii

Jurisdiction:

England and Wales

VAT, Agriculture

Updated: 21 October 2022; Ref: scu.250504