Cases - Trewby v C & E Commrs

Record details

Name

Trewby v C & E Commrs

Date

[1976]

Citation

1 WLR 932

Keywords

Construction – VAT – Licence to occupy land

Summary

The distinction between licence to occupy land and a licence to use facilities was made. Members of a club who were granted rights to use the club’s grounds and facilities were not being granted a licence to occupy the grounds, but a licence to use the facilities. This in turn meant that VAT was due on the charges made.