Glasgow School of Arts v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2018] UKFTT 276 (TC) (23 May 2018)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Glasgow School of Arts v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2018] UKFTT 276 (TC) (23 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06506.html
Cite as: [2018] UKFTT 276 (TC)(23 May 2018)

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Decision Number:	TC 06506
Appellant:	Glasgow School of Arts
Respondent:	The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Anne SCOTT
Date Of Decision:	23/05/2018
Main Category:	VAT - SUPPLY
Main Subcategory:	Single or multiple
Notes:	VAT - one building or two - one supply or two - in both cases one - economic activity - taxable supply - insufficient link between rental income and supply - appeal dismissed

PDF Copy: [2018] UKFTT 276 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06506.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Glasgow School of Arts v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2018] UKFTT 276 (TC) (23 May 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06506.html Cite as: [2018] UKFTT 276 (TC)(23 May 2018)