[2019] CSIH 7

Court of Session (Inner House, Second Division)

Lord Justice Clerk, Lord Drummond Young, Lord Doherty

Decision released 7 February 2019

Value added tax – Disposal of relevant residential building under sale and lease back agreement – Whether self supply charge triggered under VATA 1994, Sch. 10, para. 35–37 – Yes – Appeal dismissed.

  The Court of Session heard an appeal against an UT decision that the disposal of a care home under a sale and lease back arrangement triggered a self-supply charge.


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