Routledge v Customs and Excise: VDT 11 Nov 2003

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 19 July 2022; Ref: scu.221360