Carter t/a Protheroe Carter & Eason Ltd.  BVC 916
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.