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VAT treatment of temporary buildings
08 August 2017 Andrea Marshall, Tax Specialist
In a recent case, the Upper Tribunal held that the letting of a large, multi-storey structure of temporary 'portacabin' buildings was exempt from VAT. The courts have previously considered that another substantial temporary structure could be considered immovable property but that a temporary accommodation units provided to a university could not. So it's all very much fact dependent. Martin Scammell has provided us with this note about the recent Sibcas case to help you assess whether this decision could benefit you.
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08 August 2017 
Andrea Marshall, Tax Specialist
