[2013] UKUT 250 (TCC).

Judge Greg Sinfield, Judge Jill C Gort.

Decision released 24 May 2013.

VAT – grant of lease of commercial premises with provision of cold water – whether single supply of leasing of immovable property or independent supplies of property and water – single supply of immovable property – appeal allowed.

  The Upper Tribunal upheld HMRC’s appeal against the decision of the First-tier Tribunal [2011] TC 01245 that unmetered cold water provided to tenants was a separate and zero-rated supply.


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