Cases - Business Enterprises (UK) Ltd v Customs and Excise Commissioners
Record details
- Name
- Business Enterprises (UK) Ltd v Customs and Excise Commissioners
- Date
- [1988]
- Citation
- VATTR 160
- Legislation
- Keywords
- Construction – VAT – Licence to occupy land
- Summary
-
The hiring of a furnished room in a business centre which additionally gave the right to use office facilities and amenities amounted to an exempt land supply. The additional facilities were integral to the grant of the licence to occupy and did not constitute a separate taxable supply.