Glasgow School of Art v The Commissioners for HM Revenue and Customs:[2019] UKUT 0173 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre and Judge Dean on 6 June 2019.
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VALUE ADDED TAX –– construction of new building and partial demolition and reconstruction of existing building – one building or two – single supply or two separate supplies – whether supplies made for consideration constituting an economic activity – appeal refused.
Updates to this page
Published 6 June 2019