Cases - Customs & Excise Commissioners v Parkinson
Record details
- Name
- Customs & Excise Commissioners v Parkinson
- Date
- (1989)
- Citation
- 3 BVC 303
- Legislation
- Keywords
- VAT
- Summary
-
It was held that the freehold sale of land or disposition with fishing rights was exempt from VAT. The law relating to the exceptions to the exemption could not be interpreted as including the supply of a freehold for sporting rights; only transfers of lesser interests could be caught by the VAT standard rate. This case, which is applicable to many of the VAT standard-rated exceptions to the VAT exemption, highlights the mismatch between the European legislation and the UK interpretation of those provisions.