This information is only available to paying isurv subscribers.


Construction – VAT – Leasing or letting of immovable property

The letting of pre-fabricated buildings was held to be of ‘immovable property’ in a situation where the owner could dismantle the buildings in 10 days. The buildings stood on concrete bases.

To continue reading, start your free trial here. Please note your trial does not include access to downloads. To explore our subscription options and access downloads, please click here.

Or sign up to the isurv newsletter, your monthly round up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.