Source: | All England Reporter |
Publisher Citation: | [1999] All ER (D) 660 |
Court: | Court of Appeal, Civil Division |
Judge: | Henry, Ward and Schiemann LJJ |
Representation | David Milne QC and Rupert Baldry (instructed by Dario Garcia) for the appellant. |
Rupert Anderson (instructed by the Solicitor for the Customs and Excise) for the commissioners. | |
Judgment Dates: | 23 June 1999 |
Catchwords
Value added tax - Exempt supplies - Coin operated cigarette vending machines - Agreement by siteholder to permit installation of machines in return for payment of share of the profits - Whether agreement constituting licence to occupy land - Whether supplies exempt - .
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