VAT: licence to occupy land

VAT: licence to occupy land - 1998 - Taxation 142(3682) 12 November 1998, 158(1) .

Comments on the Customs` Business Brief 22/98 which informs taxpayers of the scope of the review of the definition of the term `licence to occupy land`. Sets out Customs` interim policy, whilst the review is in progress.


ABBOTSLEY GOLF AND SQUASH CLUB
ELECTION TO WAIVE
EXCLUSIVE OCCUPATION
LICENCES TO OCCUPY
VALUE ADDED TAX