Cases - Enever v Commissioners of Customs and Excise

Record details

Name

Enever v Commissioners of Customs and Excise

Date

[1983]

Legislation

Value Added Tax Act 1983

Keywords

Construction – VAT – Licence to occupy land

Summary

The provision of a mobile table in a pre-rented hotel room for the purposes of an antiques fair did not amount to the grant of an interest in or right over land or any licence to occupy land, thus the services were chargeable to VAT.