VAT – grant of rights over land – whether commercial lease agreement granted facilities for parking vehicles or a licence to occupy – item 1(h) of Group 1, Schedule 9 of the Value Added Tax Act 1994 – Article 13B(b) of the Sixth Directive – whether HMRC correct to issue assessment to recover output tax – yes – appeal dismissed
[2021] UKFTT 68 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.661790 br>