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Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had held that the taxpayer's business involved the making of supplies of a single service, the predominant element of which had been the provision of a licence to occupy a defined parcel of land, with the result that the supplies were exempt from VAT under Item 1 of Group 1 of Sch 9 to the Value Added Tax Act 1994. The tribunal decided that the correct classification of the single composite supply was the provision of storage facilities, which was subject to VAT.
Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had held that the taxpayer's business involved the making of supplies of a single service, the predominant element of which had been the provision of a licence to occupy a defined parcel of land, with the result that the supplies were exempt from VAT under Item 1 of Group 1 of Sch 9 to the Value Added Tax Act 1994. The tribunal decided that the correct classification of the single composite supply was the provision of storage facilities, which was subject to VAT.
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