VAT EXEMPT SUPPLIES – grant of rights over land – whether agreement granted facilities for parking vehicles – terms of the agreement, nature of the land, use of the land and circumstances of the grant considered – exception to exemption held inapplicable – assessment to VAT held to be incorrect – appeal allowed
Citations:
[2003] UKVAT V18395
Links:
Jurisdiction:
England and Wales
VAT
Updated: 19 July 2022; Ref: scu.221360