Balhousie Holdings Limited v. HMRC

Citation:

[2021] 1 W.L.R. 2164; [2021] S.T.C. 753

Judgment Date:

31 March 2021

 Whether sale and leaseback of care home counted as ‘disposal of the entire interest’

For purposes of provisions concerning clawback of VAT on zero-rated supply of construction of care home.