United Kingdom Case Law

Errol Willy Salons Ltd v Revenue and Customs (VAT - supply of a room and services - whether exempt supply of land or standard-rated supply of services)

Errol Willy Salons Ltd v Revenue and Customs (VAT - supply of a room and services - whether exempt supply of land or standard-rated supply of services) [2022] UKFTT 17 (TC) (05 January 2022)

The tribunal held that room rentals to beauticians were VAT-exempt supplies of land, with any reception and related services only ancillary.

• Vat exemption
• Supply of land
• Supply of services
• Licence to occupy
• Ancillary services
• Vat-exemption

Read case analysis

CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply)

CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply) [2021] UKFTT 477 (TC) (17 December 2021)

The tribunal held that accommodation provided by City YMCA London to homeless young people was a licence to occupy land, exempt from VAT, and not a hotel-type supply.

• Characterisation of supply
• Land exemption
• Licence to occupy
• Exclusive possession
• Hotel exclusion
• Provision of accommodation

Read case analysis

R K Fuels Ltd v Revenue & Customs (VAT - grant of rights over land)

R K Fuels Ltd v Revenue & Customs (VAT - grant of rights over land) [2021] UKFTT 68 (TC) (11 March 2021)

The tribunal held that a car-wash arrangement over land described as a car park was a taxable supply of parking facilities, not exempt land letting.

• Vat exemption
• Grant of rights over land
• Facilities for parking vehicles
• Licence to occupy
• Commercial lease agreements
• Vat

Read case analysis

R K Fuels Ltd v Revenue & Customs (VAT - grant of rights over land)

R K Fuels Ltd v Revenue & Customs (VAT - grant of rights over land) [2021] UKFTT 68 (TC) (11 March 2021)

The tribunal held that a car wash arrangement in a car park was a taxable supply of parking facilities, not an exempt licence to occupy land.

• Vat exemption
• Grant of rights over land
• Facilities for parking vehicles
• Commercial lease
• Licence to occupy
• Vat-exemption

Read case analysis

Smith (Personal Representative of Hugh Smith (Deceased)) and others (Appellants) v Molyneaux (Respondent) (British Virgin Islands)

The Privy Council held that the Smiths had given Molyneaux permission to remain on the land, so his adverse possession claim failed.

• Adverse possession
• Licence to occupy
• Limitation of actions
• Registered land
• Adverse-possession
• Licence-to-occupy

Read case analysis