Upper Tribunal reverses ruling on VAT status of storage units | Practical Law

Upper Tribunal reverses ruling on VAT status of storage units | Practical Law

The Upper Tribunal has upheld HMRC's appeal against the First-tier Tribunal's ruling that a storage company granted customers a VAT-exempt licence to occupy land (HMRC v UK Storage Company (SW) Limited [2012] UKUT 359 (TCC).

Upper Tribunal reverses ruling on VAT status of storage units

Practical Law UK Legal Update 6-522-1277 (Approx. 4 pages)

Upper Tribunal reverses ruling on VAT status of storage units

by PLC Tax
Published on 30 Oct 2012
The Upper Tribunal has upheld HMRC's appeal against the First-tier Tribunal's ruling that a storage company granted customers a VAT-exempt licence to occupy land (HMRC v UK Storage Company (SW) Limited [2012] UKUT 359 (TCC).