Market leading insight for tax experts
View online issue

HMRC v UK Storage Company (SW) Ltd

In HMRC v UK Storage Company (SW) Ltd (Upper Tribunal – 17 October) a company (U) provided storage facilities in the form of steel units in a secure compound at a site in Somerset. HMRC issued a ruling that U was required to account for VAT on its receipts. U appealed contending that it was supplying a licence to occupy land. The Upper Tribunal rejected this contention and upheld HMRC’s ruling declining to follow the First-tier Tribunal decision in D Finnamore (t/a Hanbridge Storage Services) v HMRC [2011] UKFTT 216 (TC); [2011] SFTD 551 TC01081 (which the company had cited as an authority). Judge Sinfield held that U was making a single supply of storage services rather than a licence to occupy land. 

Read...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top