- The FTT ruled that maintenance services for blocks of flats were supplied to the lessors, not the lessees.
- The maintenance services were not considered part of a single exempt supply of land or ancillary to it for VAT purposes.
- The maintenance services are therefore a separate, standard-rated supply for VAT.
- The appeal was stayed pending the Upper Tribunal’s decision in a related case concerning EU law principles.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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