Iceland successful in Supreme Court

The Court has unanimously, this morning, upheld an appeal by Iceland against the rating of its 800 shops, and in particular the air conditioning equipment installed to maintain temperatures of refrigeration plant as well as to ensure the comfort of customers and staff. This is a big win, and one is driven to wonder whether the Treasury will realise that it is driving the milch cow of rating too hard, or whether we will see a new Plant and Machinery Order

https://www.supremecourt.uk/cases/docs/uksc-2016-0226-judgment.pdf

It is clear from the text of the judgment that the Court was singularly unimpressed by the strength of HMRC's arguments