Exempt supply – Land and buildings – Garages and mews stables – Whether supply of facilities for parking vehicle – Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1(g).
The issue was whether the appellant had to show that leases of buildings which could be used for parking vehicles were not in fact so used before he could avail himself of the exemption from tax afforded by item 1 of Grp. 1 of Sch. 6 of the Value Added Tax Act 1983.