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Legal News

: Current Awareness

Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs Commissioner - WLR Daily

By sally

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Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs Commissioners [2008] UKHL 23; [2008] WLR (D) 111

“For the purposes of para 3A(7) of Sch 10 to the Value Added Tax Act 1994 a party was ?in occupation? of land if it had the right to occupy the land as if it were the owner and to exclude any other person from enjoyment of such a right.”

WLR Daily, 17th April 2008

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Full post as published by Current Awareness on April 18, 2008 (boomark / email).

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