Policy paper

Revenue and Customs Brief 35 (2014): Lok'nStore Group PLC decision on calculating deductible VAT

This brief sets out HM Revenue and Customs' position following the decision of the Upper Tribunal in Lok'nStore Group PLC FTC/05/2013.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 10 October 2014