A licence fee paid to a shopkeeper for the installation of a cigarette vending machine in the shop and to maintain and operate it was a licence to occupy land and so was an exempt supply.
Citations:
Times 29-Jul-1998, Gazette 09-Sep-1998, [1998] EWHC Admin 727, [1998] STC 841
Links:
Cited by:
Appeal from – Commissioners of Customs and Excise v Sinclair Collis Limited CA 23-Jun-1999
The commissioners appealed against a decision that the agreements under which the respondents hired out vending displays to shops were for the occupation of land, and so were exempt from VAT.
Held: (a) the terms of the Directive are to be . .
Lists of cited by and citing cases may be incomplete.
VAT, Landlord and Tenant
Updated: 27 May 2022; Ref: scu.138848
