“…py land”. In that context a licence “needs a quality that allows it to constitute a “leasing” or “letting” of land”: HMRC v Sinclair Collis Ltd [2001] UKHL 30, [2001] STC 989 at [68]. That quality consists of two characteristics: possession and control: ibid at [73]. This was the same context as that in which the House of Lords cons…”
“… arrangements that English law would categorise as licences rather than leases (see e.g. Customs and Excise Commissioners v Sinclair Collis Ltd [2001] UKHL 30, [2001] STC 989, at paragraph 35, per Lord Nicholls). Conversely, the words “any licence to occupy land”, as used in schedule 9 to the VATA, “should not be construed so as to …”