Philip Simpson, Q.C., has successfully appeared for Sibcas Limited in an appeal concerning the VAT liability of temporary school accommodation. On appeal from the Upper Tribunal (which had found in HMRC’s favour), the Court of Session concluded that having regard to the nature of Sibcas’ business (the manufacture and hire of accommodation units) and the terms of the hire in the particular case, the supply was not the letting of moveable property. It was therefore standard-rated. This makes it significantly easier for Sibcas to operate the VAT treatment of its business.
A copy of the judgment can be viewed here.