Purple Parking Ltd and Another v Revenue and Customs: FTTTx 8 Jul 2009

FTTTx Value Added Tax – whether the provision of off-airport long-term parking facilities, coupled with the provision of ‘courtesy’ buses is one supply or two – preliminary issue, preceding contention that the exclusion from the zero-rated transport category of airport bus services to long-term car parks is an illegal breach of the principle of ‘fiscal neutrality’ – Appeal dismissed

Citations:

[2009] UKFTT 152 (TC)

Links:

Bailii

VAT

Updated: 03 August 2022; Ref: scu.373707