Cases - Wolverhampton and Dudley Breweries plc v Customs and Excise Commissioners

Record details

Name

Wolverhampton and Dudley Breweries plc v Customs and Excise Commissioners

Date

[1990]

Citation

VATTR 131

Keywords

Construction – VAT – Licence to occupy land

Summary

This early decision considered the VAT liability of the coin-operated amusement machines positioned in pubs. It was held that there was no licence to occupy land. It was considered that the use or enjoyment of the land was not a major consideration to the agreements and that considerations such as maximising beer sales and machine usage were the principal factors in positioning the machines.