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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
Decision(s) to Download: TC06506.pdf TC06506.pdf