HMRC v UK Storage (SW) Ltd

This document is only available to paying isurv subscribers.

[2012] UKUT 359 (TCC)

Construction – VAT – Leasing or letting of immovable property

Self storage units that rested on the ground under their own weight were held not to be ‘immovable property’.

Sign up for a free trial here. Please note that the free trial does not include access to downloads.

Or sign up to the isurv bulletin, our monthly newsletter detailing the latest content on isurv.

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