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Parking facilities and VAT

Parking facilities and VAT - 1994 - Times 30 June 1994, 40(1) .

"Customs and Excise Commissioners v Trinity Factoring Services Ltd" Court of Session Second Division 13 May 1994. Considers whether a lease with a grant of parking facilities is liable for VAT.

Subjects--Topical Terms:
LEASES
PARKING
SCOTLAND
VALUE ADDED TAX

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