Sinclair Collis Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 06 June 1997 |
| Date | 06 June 1997 |
| Court | Value Added Tax Tribunal |
VAT Tribunal
The following cases were referred to in the decision:
British Airports Authority v C & E Commrs VAT(1976) 1 BVC 97
Business Enterprises (UK) Ltd VAT(LON/87/90) No. 3161; (1988) 3 BVC 854
C & E Commrs v Music & Video Exchange LtdVAT[1992] BVC 30
C & E Commrs v Reed Personnel Services Ltd VAT[1995] BVC 222
Henley Picture House Ltd (BIR/79/107) No. 895
Inter City Motor Auctions Ltd VAT(EDN/86/83) No. 2319; (1987) 3 BVC 571
Rochdale Hornets Football Club Co Ltd VAT(1975) VATTR 71; (1975) 1 BVC 1032
The Banstead Downs Golf Club VAT(1975) VATTR 219; (1974) 1 BVC 1019
The Wolverhampton and Dudley Breweries plc VAT(MAN/87/263) and (MAN/88/197) No. 5351; (1990) 5 BVC 860
Trewby (on behalf of himself and members of the Hurlingham Club) v C & E Commrs VAT(1976) 1 BVC 80
Exempt supplies - Licence to occupy land - Cigarette vending machines - Machines placed on premises in any suitable position - Subject of contract was machines not land - Value Added Tax Act 1994 schedule 9 group 1Value Added Tax Act 1994, Sch. 9, Grp. 1.
The issue was whether an agreement to install and operate cigarette vending machines amounted to a licence to occupy land.
The appellant, inter alia, installed and operated cigarette vending machines in pubs, clubs, hotels and leisure venues by agreement with the persons controlling these premises. The agreements were usually oral, sometimes written, but the effect of all of these contracts was the same. Apart from the statutory restrictions, the appellant's main concern was that no other operator's tobacco or cigarette machines should be on the same premises as those of the appellant. The fire authorities prohibited machines being less than a metre from any door. Health and safety regulations prohibited mains electricity operated machines being more than two metres from a 13-amp wall socket. Children must not have unsupervised access to a cigarette machine. To maximise profits, machines were placed where customers would pass them, and where staff could keep an eye on them to prevent theft and vandalism or access by children. Wall mounted machines were fixed and mechanically operated. Other machines could be moved easily, being light and having wheels. Machines were usually only moved for repair or on the redecoration of the premises. Owners often moved the machines themselves.
Originally the commissioners regarded the machine contracts as being licences to occupy land, and thus exempt. In...
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Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
...article 13(B)(1)art. 13(B)(b). This was an appeal by Customs from a decision of the VAT and duties tribunal ((MAN/96/110) No. 14,950; [1997] BVC 2454) that the granting of permission to install cigarette machines in premises did not constitute the grant of a licence to occupy land within th......
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Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
...against a judgment of Lightman J ([1998] BTC 5286), allowing an appeal by Customs from a decision of the VAT and duties tribunal ([1997] BVC 2454), that an agreement granting the exclusive right to the taxpayer to operate and maintain its cigarette vending machines installed on the sitehold......