Vehicle & Operator Services Agency, R (on the application of) v Kayes
Refreshment kiosks operated by a showman and transported in a vehicle specifically designed for that purpose are equipment of the show within the meaning of section 62 of the Vehicle Excise and Registration Act 1994; the vehicle qualifies for the showman's goods vehicle exemption and is not subject to the usual licensing, testing, and taxation requirements.
- Parties
- Claimant: Vehicle & Operator Services Agency; Respondent: William Raymond Kayes
- Jurisdiction
- England and Wales
- Judgment Date
- 18 May 2012
- Procedural Posture
- Criminal Appeal by Way of Case Stated / Judgment
- Outcome
- appeal dismissed
- Legal Topics
- Vehicle Licensing, Showman's Exemption, Goods Vehicle Definition, Taxation, Regulatory Compliance
Case Brief
Summary, issues, holding and outcome
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Parties
Vehicle & Operator Services Agency
Claimant
William Raymond Kayes
Respondent
Procedural Posture
Criminal Appeal by Way of Case Stated / Judgment
Legal Issues
- 1 Whether the respondent's vehicle qualifies as a showman's goods vehicle under section 62 of the Vehicle Excise and Registration Act 1994
- 2 Whether the vehicle is exempt from testing and licensing requirements under the Road Traffic Act 1988 and related regulations
- 3 Whether refreshment kiosks are equipment of the show for purposes of exemption
Ratio Decidendi
Refreshment kiosks operated by a showman and transported in a vehicle specifically designed for that purpose are equipment of the show within the meaning of section 62 of the Vehicle Excise and Registration Act 1994; the vehicle qualifies for the showman's goods vehicle exemption and is not subject to the usual licensing, testing, and taxation requirements.
Court Disposition
appeal dismissed
Orders
- Respondent awarded £80 costs for travel expenses
Full Case Text
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