The smoking gun
Language: English Series: Taxation ; 159(4089) 4 December 2007, 11-13(3)Publication details: 2007Subject(s): Summary: 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)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L136107 (Browse shelf(Opens below)) | 1 | Available | 136107-1001 |
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)