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Parking facilities and VAT

Language: English Series: Times ; 30 June 1994, 40(1)Publication details: 1994Subject(s): Summary: "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.

"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.