Harley Scott Commercial Ltd (Formerly Store First Midlands Limited) v Revenue and Customs (VAT – Exemptions – Whether Lease of Immoveable Property): FTTTx 11 Oct 2021

Exemptions – whether lease of immoveable property – long lease – whether supply of part of a building – yes – exempt in terms of Article 135(1)(j)

[2021] UKFTT 368 (TC)
Bailii
England and Wales

VAT

Updated: 16 January 2022; Ref: scu.669768