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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) >> 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) |
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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
