4 The grant, assignment or surrender of a major interest in land is a supply of goods.
Definitions used in Schedule 4, paragraph 4 2
- assignment
“assignment”, in relation to Scotland, means assignation;
Defined in s.96(1) · see it in the full Act- major interest
“major interest”, in relation to land, means the fee simple or a tenancy for a term certain exceeding 21 years, and in relation to Scotland means the interest of the owner, or the lessee’s interest under a lease for a period of not less than 20 years ;
Defined in s.96(1) · see it in the full Act
Cases considering Schedule 4, paragraph 4 6
Bollinway Properties Limited v The Commissioners for HMRC
The court applied the provision treating a grant of a major interest in land as a supply of goods. That classification supported the relevance of evidence showing that the land transfers had occurred (see paras [62], [73]-[74]).
Royal and Sun Alliance Insurance Group plc (Respondents) v. Her Majesty's Commissioners of Customs and Excise (Appellants).
Read with sections 5 and 96, the paragraph classifies the grant of a sufficiently long lease as a supply of goods. (See Lord Hoffmann; Lord Walker, The Statutory Provisions.)
Colaingrove Ltd v Revenue And Customs
Paragraph 4 treats the supply of fuel as a supply of goods, but does not determine whether the fuel is separately supplied for VAT purposes and therefore does not assist the appeal. (see para [46])
- Royal & Sun Alliance Insurance Group plc v Customs and Excise Comrs
- Trinity Mirror Plc v Commissioners of Customs and Excise
- Suzanne Elaine Procter v Philip John Procter & Ors
What each judgment says about Schedule 4, paragraph 4 is in the case-law panel in the full Act.