Customs and Excise Commissioners v Trinity Factoring Services Ltd.  BVC 169
Court of Session (Inner House).
Lord Justice Clerk Ross, Lord McCluskey and Lord Penrose.
Judgment delivered 13 May 1994.
Value added tax – Exemption for land – Exclusion of exemption for the grant of facilities for parking vehicles – Whether exemption applied where lease of lock-up garage or converted stables agreed orally to be for ‘storage’ but parking of vehicles not prohibited under lease – Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1(g).