SiBCAS Ltd v Revenue and Customs Commissioners

Value added tax – Exemption from VAT – Supply of temporary school accommodation. Court of Session: Allowing an appeal by a taxpayer company against a decision of the Upper Tribunal in which the issue was whether the appellants' supply of temporary school accommodation to an educational institution was exempt from VAT as constituting the grant of an interest in or right over land or of a licence to occupy land, as interpreted to include the leasing or letting of immovable property, the court held that on the determinative issue of whether, applying a holistic approach, the design, provision and removal of the temporary school accommodation amounted to a lease of immovable property the FTT reached the correct decision; the structure was one which was 'inherently movable' and the FTT's determination that the supply was not exempt would be therefore be reinstated.

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