Cases - Henley Picture House Ltd BIR/79/107, VAT Decision No. 895

Record details

Name
Henley Picture House Ltd BIR/79/107
Date
(1979)
Citation
(unreported)
Legislation
Keywords
VAT
Summary

It was held that a licence granted to a supermarket by a cinema to use land owned by the cinema for parking was subject to VAT as a grant of facilities for parking vehicles.