Cases - C & E Commrs v Trinity Factoring Services Ltd

Record details

Name
C & E Commrs v Trinity Factoring Services Ltd
Date
(1994)
Citation
BVC 169; STC 504
Legislation
Keywords
VAT
Summary

It was held that a VAT standard-rated grant of facilities for parking a vehicle even though the parties concerned agreed that the purpose of letting the lock up garages was for domestic storage.