000 00699cab a2200229 4500
001 WB3025-54
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u29905
041 _aeng
245 _aParking facilities and VAT
260 _c1994
350 _a0
490 _aTimes
_v30 June 1994, 40(1)
520 _a"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.
650 _aLEASES
650 _aPARKING
650 _aSCOTLAND
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c20116
_d20116