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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Harley Scott Commercial Ltd (Formerly Store First Midlands Limited) v Revenue & Customs (VAT - exemptions - whether lease of immoveable property) [2021] UKFTT 368 (TC) (11 October 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08299.html
Cite as: [2021] UKFTT 368 (TC)
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| Decision Number: | TC 08299 |
| Appellant: | HARLEY SCOTT COMMERCIAL LIMITED (FORMERLY STORE FIRST MIDLANDS LIMITED) |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
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| Date Of Decision: | 11/10/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT - exemptions - whether lease of immoveable property - long lease - whether supply of part of a building - yes - exempt in terms of Article 135(1)(j) |