HMRC v David Finnamore

In HMRC v David Finnamore (FTC/47/2011) the UT allowed HMRC’s appeal finding that the taxpayer was not making exempt supplies of land.

Mr Finnamore provided self-storage facilities by supplying containers which were located on land he owned. The containers were moveable although special lifting gear was required. The containers usually rested on the ground under their own weight. Customers could either use containers on the site or rent a container only and take it away. The site was fenced and guarded by a security team.

The issue was whether Mr Finnamore was making exempt supplies of land under VATA 1994 Sch 9 group 9. Referring to Maierhofer C-315/00 the UT noted that the containers although not mobile could be easily moved. They therefore fell on the ‘movable property side of the dividing line’.

The UT then considered whether the supply was a single composite...