LON (94/223)

No. 13,192

Decision given 31 March 1995.

Supply – Characterisation of supply – Land and associated facilities – Whether exempt licence to occupy land granted resulting in restricted input tax entitlement – Whether standard-rated supply of facilities – Value Added Tax Act 1983, s. 3, 15(2) and 16 and Sch. 6, Grp. 1, item 1.

  The issue was whether in hiring out space which it rented at the World Travel Market (WTM) at Earls Court to a number of participators the appellant was making exempt supplies of a licence to occupy land or standard-rated supplies of a package of facilities.

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