Cases - Tameside Metropolitan Borough Council v Commissioners of Customs and Excise
Record details
- Name
- Tameside Metropolitan Borough Council v Commissioners of Customs and Excise
- Date
- [1979]
- Citation
- VATTR 93
- Keywords
- Construction – VAT – Licence to occupy land
- Summary
-
The tribunal held that the short duration (10 hours maximum) of letting market stalls did not prevent it from qualifying as a licence to occupy land.