Wolverhampton and Dudley Breweries plc v Customs and Excise Commissioners

This document is only available with a paid isurv subscription.

[1990] VATTR 131 Construction – VAT – Licence to occupy land This early decision considered the VAT liability of the coin-operated amusement machines positioned in pubs. It was held that there was no licence to occupy land. It was considered that the use or enjoyment of the...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for 1 month!

You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.

Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.

For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584