VAT: Sale and leaseback: care home | Practical Law
The First-tier Tribunal has held that a sale and leaseback of a care home, entered into within ten years of its construction, did not result in a self-supply under the Value Added Tax Act 1994.
The First-tier Tribunal has held that a sale and leaseback of a care home, entered into within ten years of its construction, did not result in a self-supply under the Value Added Tax Act 1994.