The court adopted the test when interpreting the contract at issue of whether the substance and reality of the agreement was the grant of a license to occupy land.
Judges:
Scarman LJ
Citations:
[1977] STC 36
Cited by:
Cited – Commissioners of Customs and Excise v Sinclair Collis Limited HL 7-Jun-2001
The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other, Contract
Updated: 12 May 2022; Ref: scu.182963