Cases - R H Carter (t/a Protheroe Carter & Eason Ltd)

Record details

Name

R H Carter (t/a Protheroe Carter & Eason Ltd)

Date

[1994]

Citation

(VTD 12047)

Keywords

Construction – VAT – Licence to occupy land

Summary

Carter allowed a property developer to swing a crane through airspace above his premises. It was held this did not amount to an exempt licence to occupy land and was therefore standard rated.