LON (93/93)

No. 12,047

Decision given 28 March 1994.

Exemption – Licence to occupy land – Whether permitting the jib of a licensee’s crane to pass through licensor’s land was an interest in or right over land – Whether such a supply amounted to a licence to occupy land – Value Added Tax Act 1983, Sch. 6, Grp. 1.

  The issue was whether a payment made to the appellant by the developer of adjacent premises to permit the jib of a crane to pass over the appellant’s land was exempt from VAT.

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