United Kingdom Upper Tribunal (Tax and Chancery Chamber) 17 October 2012, [2012] UKUT 359 (TCC) (The Commissioners for HMRC v UK Storage (SW) Ltd)
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United Kingdom · · · Cited by 1 · 17-10-2012
[2012] UKUT 359 (TCC) Appeal number FTC/87/2011 Value Added Tax – were storage units immovable property? - held no - was right to store goods in units exempt supply of licence to occupy land or standard rated supply of storage services?
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