Source: All England Reporter
Publisher Citation: [1999] All ER (D) 660
Court: Court of Appeal, Civil Division

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


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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