The smoking gun
Brown, Amanda
The smoking gun - 2007 - Taxation 159(4089) 4 December 2007, 11-13(3) .
Discusses the relevant factors that indicate whether the grant of an interest in land qualifies as the leasing or letting of immoveable property. Gives an analysis of European and UK legislation and case law, and considers the importance of considering first principles and rights or interests that have been granted. Looks at the specific cases of Sinclair Collis v CCE ([2003] STC 898), Abbey National Bank PLC v Stringer and Others ([2006] EWCA Civ 338) and Newnham College v Customs ([2006] STC 1010)
ABBEY NATIONAL V STRINGER AND OTHERS
NEWNHAM COLLEGE, CAMBRIDGE V CUSTOMS AND EXCISE COMMISSIONERS
RUDI HEGER GMBH V FINANZAMT GRAZ-STADT
SINCLAIR COLLIS LTD V CCE
United Kingdom--
The smoking gun - 2007 - Taxation 159(4089) 4 December 2007, 11-13(3) .
Discusses the relevant factors that indicate whether the grant of an interest in land qualifies as the leasing or letting of immoveable property. Gives an analysis of European and UK legislation and case law, and considers the importance of considering first principles and rights or interests that have been granted. Looks at the specific cases of Sinclair Collis v CCE ([2003] STC 898), Abbey National Bank PLC v Stringer and Others ([2006] EWCA Civ 338) and Newnham College v Customs ([2006] STC 1010)
ABBEY NATIONAL V STRINGER AND OTHERS
NEWNHAM COLLEGE, CAMBRIDGE V CUSTOMS AND EXCISE COMMISSIONERS
RUDI HEGER GMBH V FINANZAMT GRAZ-STADT
SINCLAIR COLLIS LTD V CCE
United Kingdom--