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).

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