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Was The Supply Of Temporary Classrooms An Exempt Supply Of Land Or A Standard Rated Supply Of Movable Property?

By Andrew Needham, November 2018

This case concerned the supply of prefabricated temporary classrooms and whether they qualify as supplies of immovable property and are exempt from VAT and was an appeal from the Upper Tribunal.

Background

The appellant manufactures and hires relocatable, modular, pre-fabricated accommodation units. The appellant entered into a contract with a school to hire units as temporary classroom

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