rental income v supply - appeal dismissed</td> </tr> [2018] UKFTT 276 (TC)
Decision Number: TC 06506
Appellant: Glasgow School of Arts
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners: Anne SCOTT
Date Of Decision: 23/05/2018
Main Category: VAT - SUPPLY
Main Subcategory: Single or multiple
Notes: VAT - one building or two - one supply or two - in both cases one - economic activity - taxable supply - insufficient link between rental income and supply - appeal dismissed