Wolverhampton and Dudley Breweries plc v Customs and Excise Commissioners

This document is only available with a paid isurv subscription.

[1990] VATTR 131 Construction – VAT – Licence to occupy land 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...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.