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In Harley Scott Commercial Ltd v HMRC [2021] TC08299, the First Tier Tribunal (FTT) allowed the taxpayer's appeal.  The supply of Store Pods to investors was the exempt supply of a building and not the supply of storage facilities which would have been standard rated.

The FTT allowed the appeal finding:

Useful guides on this topic

Assessments: Best judgement
What is a 'best judgement' assessment for VAT? When can HMRC raise one? What are your rights of appeal? How do you displace a best judgement assessment?

Opting to tax land and property
What is an option to tax? What do I need to do to opt to tax? What happens if I buy an opted property?

Land & Property VAT (Subscriber guide)
An outline of the VAT treatment of some of the more common supplies of land and property.

Land & Property VAT at a glance
A summary of VAT on common land and property transactions.

How to appeal an HMRC decision
Disagree with a HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

External links

Harley Scott Commercial Ltd v HMRC [2021] TC08299


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