Cases - Routledge, VAT Decision No. 18395

Record details

Name

Routledge

Date

[2004]

Citation

BVC 4,042

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

Land rented to a rugby club which provided a means of access to the stadium for spectators and service vehicles was held not to be used as parking facilities and therefore, the rent could be treated as exempt from VAT.