Licence to occupy land

Case Law – Acorn Management Services Ltd. [2001] BVC 2,388

Non-student use during vacation

Case Law – R v Commissioners of Customs and Excise, ex parte Greenwich Property Ltd. [2001] BVC 261

Plant or machinery allowances

Commentary – Practical Capital Allowances ¶165-100

Relevant residential purpose

Case Law – University Court of the University of St Andrews. [2005] BVC 2,621 ; University of Bath. [1996] BVC 2,909 ; Urdd Gobaith Cymru [1997] BVC 2,394

VAT on property used as

Commentary – Chanda on Property Investment 5.4.3