Queen’s Bench Division (Crown Office List).

Judgment delivered 24 March 1988.

Value Added Tax – Exemption – Land – Profit à prendre – Exception for rights to take game or fish – Conveyance of freehold of several and exclusive fishery – Whether exemption applied to transfer of freehold interest – Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1, exception (d) – Sixth Council Directive (77/388/EEC), Art. 13B, para. (h).

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