000			01169cab a2200241 4500
001			L136107
008			070110n2007 000 0 eng u
035			_a(Sirsi) u136107
041	0		_aeng
100	1		_aBrown, Amanda
245	0	4	_aThe smoking gun
260			_c2007
490		0	_aTaxation _v159(4089) 4 December 2007, 11-13(3)
520			_aDiscusses 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)
590			_aKA
650	2	4	_aABBEY NATIONAL V STRINGER AND OTHERS
650	2	4	_aNEWNHAM COLLEGE, CAMBRIDGE V CUSTOMS AND EXCISE COMMISSIONERS
650	2	4	_aRUDI HEGER GMBH V FINANZAMT GRAZ-STADT
650	2	4	_aSINCLAIR COLLIS LTD V CCE
651		4	_aUnited Kingdom _y
690			_aPROPERTY
942			_n0
999			_c78140 _d78140