25 Mar 2018

Sale and leaseback

14 November 2017

CRC v Balhousie Holdings, Upper Tribunal (Tax and Chancery Chamber), 20 October 2017

Definition of entire interest for VAT purposes

Balhousie ran care homes. It was in a VAT group with Balhousie Care and three subsidiaries. In 2010 it decided to build three new homes, of which Huntly was one. It belonged to FC, a subsidiary of Balhousie, which was not part of the VAT group. Balhousie Care acquired Huntly. ...

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