Cases - Commissioners of Customs and Excise v Sinclair Collis Limited
Record details
- Name
- Commissioners of Customs and Excise v Sinclair Collis Limited
- Date
- [2001]
- Citation
- UKHL 30
- Legislation
- Keywords
- Construction – VAT – Licence to occupy land
- Summary
-
It was held that the grant, by the owner of premises (the site holder) to an owner of a cigarette vending machine, of the right to install, operate and maintain the machine on the premises for a period of 2 years, in a place nominated by the site holder, in return for a percentage of the gross profits of the sales of cigarettes and other tobacco goods on the premises was not a letting of immoveable property within the meaning of the Sixth VAT Directive. It was stated that the principal element of the agreement was not the occupation of a specific piece of land, but a supply of services of installing a machine.