The Supreme Court has dismissed a final appeal by the seller of an office block in Cumbernauld against a decision by HM Revenue and Customs that VAT was chargeable on the sale of the land to an unconnected company.
The appeal was heard by the President of the Supreme Court, Lord Reed, along with Lord Briggs, Lord Sales, Lord Hamblen, and Lady Rose. Philip Simpson KC and David Small appeared for the appellant and David Thomson KC, Elisabeth Roxburgh, and Ross Anderson for the respondent.
- Treated as developer
- Narrow construction
Source: www.scottishlegal.com
