Cases - Abbotsley Golf & Squash Club Ltd

Record details

Name

Abbotsley Golf & Squash Club Ltd

Date

[1997]

Citation

VATDR355

Keywords

Construction – VAT – Licence to occupy land

Summary

It was held that exclusivity was not an essential condition for there to be a VAT-exempt licence to occupy land. The details of the licence agreement would need to be considered to determine the exact times of exclusivity. A tenancy has to be exclusive but a licence does not.