The Commissioners for HM Revenue and Customs v UK Storage Company (SW) Limited: [2012] UKUT 359 (TCC)
Upper Tribunal Tax & Chancery decision of Judge Sinfield and Judge Sadler on 17 October 2012.
Read the full decision in .
Value Added Tax – were storage units immovable property? - held no - was right to store goods in units exempt supply of licence to occupy land or standard rated supply of storage services? – held if units were immovable property then exempt supply of licence to occupy land otherwise standard rated supply of storage services - was single supply a supply of licence to occupy land or of storage services? – held single supply of storage services - appeal allowed.
Updates to this page
Published 1 December 2016