The claimant agreed to sell to the defendants a freehold property in Smethwick in the West Midlands. Completion took place on that same day. The central issue on this appeal is whether the defendants are liable to pay to the claimant the VAT charge on that transaction.
Arden, Kitchin, Gloster LJJ
[2014] EWCA Civ 1103
Bailii
England and Wales
Land, VAT
Updated: 18 December 2021; Ref: scu.535444