Whether sale and leaseback of a residential care home counted as the ‘disposal of the owner’s entire interest’ in it.
So that the zero-rating on the acquisition of the home was in effect converted to standard-rating)
Whether sale and leaseback of a residential care home counted as the ‘disposal of the owner’s entire interest’ in it.
So that the zero-rating on the acquisition of the home was in effect converted to standard-rating)