Grant of facilities

Anti-forestalling charge

– see Anti-forestalling charge

Generally

Legislation/Regulatory – VATA94 Sch. 9, Grp. 1, item 1(ka), Note (15A)-(15E)

Licence to occupy land

Case Law – Revenue and Customs Commissioners v UK Storage Co (SW) Ltd. [2012] BVC 1,955

Standard-rating

Commentary – Indirect Tax Reporter ¶33-185