|Source:||All England Reporter|
|Publisher Citation:|| 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 - .