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.