[2002] EWHC 2870 (Ch).

Chancery Division.

Sir Andrew Morritt V-C.

Judgment delivered 5 December 2002.

Value added tax – Assessment – Exempt supply – Taxpayer leased land to partnership from which partnership operated car park – Land already used as car park prior to letting – Whether lease of land exempt supply – Whether grant of lease amounted to ‘grant of facilities for parking a vehicle’ – Council Directive 77/388, art. 13(B)(b) – Value Added Tax Act 1994, Sch. 9, Grp. 1, item 1(h).

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