Revenue and Customs Commissioners v Honourable Society of Middle Temple.  BVC 1,690
 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  TC 01245 that unmetered cold water provided to tenants was a separate and zero-rated supply.