Cases - Sovereign Street Workspace Ltd

Record details

Name

Sovereign Street Workspace Ltd

Date

[1992]

Keywords

Construction – VAT – Licence to occupy land

Summary

In this case, the tribunal held that the supplies made constituted 2 separate supplies:

• one of an exempt licence to occupy; and
• one of VAT standard-rated use of facilities such as phone-answering services and mail handling.

It was held that these services could be enjoyed irrespective of whether the user occupied space at the premises concerned.