[2018] CSIH 49

Court of Session

Lord President, Lord Drummond Young, Lord Bannatyne

Judgment delivered 13 July 2018

Value added tax – Whether the letting of prefabricated temporary classrooms was an exempt supply under VATA 1994, Sch. 9, Grp. 1, item 1 – Whether immovable property within Directive 2006/112 (the Principal VAT Directive), art. 135(1)(l) – Whether building fixed to or in the ground – Yes, by majority – Whether easily dismantled and easily moved – Yes, by majority – Whether short-term hire falling outside exemption – Yes.

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