The issue in this appeal is first whether there should be an apportionment for the provision of services consisting of the supply of telephone equipment and photocopying services from the supply of office accommodation under a tenancy agreement. If the supply is a separate supply of services, the issue arises whether it is supplied for consideration during the rent and service charge-free period under the tenancy agreement. Appeal dismissed in relation to the telephone equipment and allowed in relation to the photocopying services.Nicola Shaw, instructed by Field Fisher Waterhouse, appeared for the Appellant
Tower Hamlets Housing Action Trust v. CCE – VAT Tribunal
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