Revenue and Customs Commissioners v Sibcas Ltd

Value added tax – Exemptions. On a proper application of the law to the facts, the temporary school at issue which the taxpayer company had supplied had been fixed to or in the ground. It followed that, the supply by the taxpayer to that school had been a letting of immovable property in the Community law sense, and had been an exempt supply in terms of s 31 and Item 1 of Group 1 of Part II of Sch 9 to the Value Added Tax Act 1994. Consequently, the Upper Tribunal (Tax and Chancery Chamber) allowed the Revenue and Customs Commissioners' appeal against the decision of the First-tier Tribunal (Tax Chamber) that that supply had been standard-rated.

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