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British Airports Authority v Customs and Excise Commissioners: 1977

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:

CitedCommissioners 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

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