(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 1994?’
Judges:
Lord Hodge, Deputy President, Lord Briggs, Lady Arden, Lord Sales, Lord Carloway
Citations:
[2021] UKSC 11
Links:
Bailii, Press Summary, Bailii Issues and Facts
Jurisdiction:
Scotland
Citing:
Appeal from – 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
. .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 19 October 2022; Ref: scu.660775
