MAN (86/154)

No. 2626

Decision given 9 February 1988.

  The issue was whether ‘chair rentals’ received by the proprietor of a lady’s hairdressing salon were moneys received in respect of a licence to occupy land, and thus exempt under the Value Added Tax Act 1983, Sch. 6, Grp. 1, item 1.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.