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.