The Commissioners for HM Revenue and Customs v The Honourable Society of Middle Temple: [2013] UKUT 0250 (TCC)

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: [2013] 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.

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