The Commissioners for HM Revenue and Customs v UK Storage Company (SW) Limited: [2012] UKUT 359 (TCC)

Upper Tribunal Tax & Chancery decision of Judge Sinfield and Judge Sadler on 17 October 2012.

Read the full decision in The Commissioners for HM Revenue and Customs v UK Storage Company (SW) Limited: [2012] UKUT 359 (TCC.

Value Added Tax – were storage units immovable property? - held no - was right to store goods in units exempt supply of licence to occupy land or standard rated supply of storage services? – held if units were immovable property then exempt supply of licence to occupy land otherwise standard rated supply of storage services - was single supply a supply of licence to occupy land or of storage services? – held single supply of storage services - appeal allowed.

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