United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v UK Storage (SW) Ltd - FTC/87/2011 [2012] UKUT 359 (TCC) (17 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/359.html
Cite as: [2012] UKUT 359 (TCC)

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HMRC v UK Storage (SW) Ltd - FTC/87/2011 [2012] UKUT 359 (TCC) (17 October 2012)

"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 "

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