The Commissioners for HM Revenue and Customs v Sibcas Limited: [2017] UKUT 0298 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Doherty on 24 July 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
27 July 2017
Category:
Tax
Release date:
24 July 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Sibcas Limited: [2017] UKUT 0298 (TCC) ].

VAT – whether the letting of prefabricated temporary classrooms was an exempt supply in terms of Schedule 9, part II, group 1, item 1 of VATA - whether a letting of immovable property in terms of Article 135(1)(l) of Council Directive 2006/112/EC - whether building fixed to or in the ground - whether easily dismantled and easily moved - Appeal allowed.

Published 27 July 2017