Cases - Rochdale Hornets Football Club Co Ltd v C & E Comrs

Record details

Name

Rochdale Hornets Football Club Co Ltd v C & E Comrs

Date

[1975]

Citation

VATTR 71

Keywords

Construction – VAT – Licence to occupy land

Summary

The distinction between ‘grant of any interest in or right over land’ and ‘licence to occupy land’ was highlighted, and further that a ‘licence to occupy land’ was different from a licence generally relating to land. Members of the public, who purchased a programme and were permitted to watch a rugby game as standing spectators were not being granted a ‘licence to occupy’, thus the supply fell outside the VAT exemption and VAT was due on the entry fee.