Customs and Excise Commissioners v Sinclair Collis Ltd

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 - .

The Case

Practice Areas

If you are a LexisLibrary subscriber you can read more about this case here.

Lexis^®Library

The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
Cases related to this particular case that are related to, or discuss this caseView related cases
Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary

This case summary is from Lexis®Library

For the digest and full transcript of this case, request a Lexis®Library Free Trial

"The Legal Library on LexisNexis Butterworths has freed up people’s time because it is instantaneous.

Our lock up - the period of time from the customer walking through the
door to billing - has improved.

That is our measure of profitability."

Helen Thompson, Head of Dispute Resolution - SAS Daniels

LexisCheck

Use our traffic light system to ensure your legal references are accurate.

Find out more about Lexis^®Check.