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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Glasgow School of Arts v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2018] UKFTT 276 (TC) (23 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06506.html
Cite as: [2018] UKFTT 276 (TC)(23 May 2018)
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| Decision Number: | TC 06506 |
| Appellant: | Glasgow School of Arts |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne SCOTT |
| Date Of Decision: | 23/05/2018 |
| Main Category: | VAT - SUPPLY |
| Main Subcategory: | Single or multiple |
| Notes: | VAT - one building or two - one supply or two - in both cases one - economic activity - taxable supply - insufficient link between rental income and supply - appeal dismissed |