Harley Scott Commercial Ltd (Formerly Store First Midlands Limited) v Revenue & Customs (VAT - exemptions - whether lease of immoveable property) [2021] UKFTT 368 (TC)

FTT-Tax

Harley Scott Commercial Ltd (Formerly Store First Midlands Limited) v Revenue & Customs (VAT - exemptions - whether lease of immoveable property)

[2021] UKFTT 368 (TC)

Decision Number: TC 08299

Appellant: HARLEY SCOTT COMMERCIAL LIMITED (FORMERLY STORE FIRST MIDLANDS LIMITED)

Respondent: Her Majesty's Revenue & Customs

Chairmen / Special Commissioners:

Date Of Decision: 11/10/2021

Main Category: PROCEDURE

Main Subcategory: Other

Notes: VAT - exemptions - whether lease of immoveable property - long lease - whether supply of part of a building - yes - exempt in terms of Article 135(1)(j)