Premises

Exempt right over land

Commentary – Indirect Tax Reporter ¶34-944
HMRC Guidance – Notice 709/3 ; Notice 742, para. 2.5 ; Notice 742, para. 2.6

Single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670
HMRC Guidance – Notice 701/7 ; Notice 709/3 ; Notice 709/5