Balhousie Holdings Ltd v Commissioners for HMRC [2021] UKSC 11


Manage episode 299736044 series 2969185
By marcuscleaver and Marcus Cleaver. Discovered by Player FM and our community — copyright is owned by the publisher, not Player FM, and audio is streamed directly from their servers. Hit the Subscribe button to track updates in Player FM, or paste the feed URL into other podcast apps.
When HMRC tried to claw-back money from the purchase of a care home that was zero-rated for VAT purposes, the question for the Supreme Court was whether the care home had disposed of their entire interest as part of a sale and lease agreement. Music from

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