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.