Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Gort on 24 May 2013.
Read the full decision in The Commissioners for HM Revenue and Customs v The Honourable Society of Middle Temple:  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.
Release date: 24 May 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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