Cases - Wilson, VAT Decision No. 428
Record details
- Name
- Wilson
- Date
- (1977)
- Citation
- (unreported)
- Legislation
- Keywords
- VAT
- Summary
-
It was held that an individual who leased 3 garages for storage purposes had not been granted VAT-exempt land rights. The garages were within the definition of parking facilities, so that the leases were excluded from exemption and thus VAT standard-rated.