The Commissioners for HM Revenue and Customs v David Finnamore (t/a Hanbidge Storage Services)
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Warren |
| Neutral Citation | [2014] UKUT 0336 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Tax,17 July 2014 |
| Date | 17 July 2014 |
| Published date | 01 December 2016 |
[2014] UKUT 0336 (TCC)
VAT – Classification of supply of plot of land and storage container - Item 1 Group 1
Schedule 9 Value Added Tax Act – supply exempt – no – appeal allowed
IN THE UPPER TRIBUNAL FTC/47/2011
TAX AND CHANCERY CHAMBER
BETWEEN THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Appellants
- and -
DAVID FINNAMORE
(t/a HANBIDGE STORAGE SERVICES) Respondent
Tribunal: Mr Justice Warren, Chamber President
Sitting in public in London on 12 February 2014
Michael Jones, counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs for the Appellants
The Respondent in person
© CROWN COPYRIGHT 2014
DECISION
Introduction
1. This is an appeal by the Appellants (“HMRC”) against a decision of Judge
Geraint Jones QC and Mr Andrew Perrin (“the Tribunal”) released on 2 February
2011 (“the Decision”). The Tribunal allowed the appeal of the Respondent
taxpayer (“Mr Finnamore”) holding that his storage business involved the
making of supplies of a single service, the predominant element of which was the
provision of a licence to occupy a defined parcel of land. Accordingly, the
supplies were held to be exempt from VAT under Item 1 of Group 1, Schedule 9
Value Added Tax Act 1994.
2. Mr Michael Jones appears for HMRC; Mr Finnamore appears in person. I shall
refer to the Court of Justice, one constituent part of the Court of Justice of the
European Union, as “the Court”.
The facts
3. The facts, taken from the Decision, are accurately summarised by Mr Jones in
his skeleton argument as follows:
a. Mr Finnamore trades as Hanbidge Storage Services from a site at
Hanbidge Marina, Littlehampton, West Sussex. He provides self storage
facilities by providing containers which are located upon open land which
he owns.
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