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What constitutes an exempt supply of land?

Speed read
After nearly 50 years of UK VAT, HMRC and taxpayers still struggle to identify whether a supply is an exempt supply of land or a standard-rated supply of services. In two recent FTT cases involving small businesses (Rufforth Park and City YMCA London), HMRC unsuccessfully attempted to push the boundaries and made assertions that are contrary to its published policy. The lack of clarity also has ramifications for larger businesses; for instance, when considering supplies made by data-centres, which the CJEU recently examined in the Finnish case of A Oy. As HMRC does not provide any specific guidance on this issue, it does not have a known interpretation of the law for the purpose of the new uncertain tax treatment notification rules.

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