Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 17 July 2014.
Read the full decision in The Commissioners for HM Revenue and Customs v David Finnamore (t/a Hanbidge Storage Services):  UKUT 0336 (TCC).
VAT – Classification of supply of plot of land and storage container - Item 1 Group 1
Schedule 9 Value Added Tax Act – supply exempt – no – appeal allowed.
Release date: 17 July 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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