The Commissioners for HM Revenue and Customs v The Honourable Society of Middle Temple: [2013] UKUT 0250 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Gort on 24 May 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
24 May 2013

Read the full decision in The Commissioners for HM Revenue and Customs v The Honourable Society of Middle Temple: [2013] UKUT 0250 (TCC).

VAT –grant of lease of commercial premises with provision of cold water - whether single supply of leasing of immovable property or independent supplies of property and water - single supply of immovable property - appeal allowed.

Updates to this page

Published 1 December 2016