British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Sibcas Limited (VAT : temporary classrooms) [2017] UKUT 298 (TCC) (24 July 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/298.html
Cite as: [2017] UKUT 298 (TCC)
[New search] [Printable PDF version] [Help]
Revenue and Customs v Sibcas Limited (VAT : temporary classrooms) [2017] UKUT 298 (TCC) (24 July 2017)
VAT – whether the letting of prefabricated temporary classrooms was an exempt supply in terms of Schedule 9, part II, group 1, item 1 of VATA - whether a letting of immovable property in terms of Article 135(1)(l) of Council Directive 2006/112/EC - whether building fixed to or in the ground - whether easily dismantled and easily moved - Appeal allowed.
A HTML version of this file is not available click here or view below the pdf version : [2017] UKUT 298.pdf