Cases - National Provincial Bank Ltd v Ainsworth

Record details

Name

National Provincial Bank Ltd v Ainsworth

Date

[1965]

Citation

3 WLR 1

Legislation

Land Registered Act 1925

Keywords

Construction – VAT – Leasing or letting of immovable property

Summary

A right over some land must amount to at least a legal or equitable interest in that land. This distinguishes the words 'any interest in or right over land' from a 'licence to occupy land' in the VAT legislation. A licence to occupy would not amount to a legal or equitable interest.