Balhousie Holdings Limited v A Decision of The Upper Tribunal In An Appeal By The Commissioners for Her Majesty’s Revenue and Customs: SCS 7 Feb 2019

Citations:

[2019] ScotCS CSIH – 7, 2019 SC 304, 2019 GWD 6-84, [2019] STC 1298

Links:

Bailii

Jurisdiction:

Scotland

Cited by:

Appeal from – Balhousie Holdings Ltd v Revenue and Customs SC 31-Mar-2021
(Scotland) The Court was asked ‘Did the sale and leaseback of a care home involve the disposal of the owner’s entire interest, such that it effectively lost the benefit of zero-rating under paragraph 36(2) of Schedule 10 to the Value Added Tax Act . .
Lists of cited by and citing cases may be incomplete.

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Updated: 17 October 2022; Ref: scu.634485