Taxation

Value added tax

Moulsdale (trading as Moulsdale Properties) v Commissioners of HM Revenue and Customs

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  • Supreme Court
  • 22 March 2023
  • Lord Reed (P), Lord Briggs, Lord Sales, Lord Hamblen and Lady Rose
  • [2023] UKSC 12
  • [2023] EGLR 22
Taxation – Value added tax – Exemptions – Appellant opting to tax following purchase of commercial property – Appellant selling property to unconnected third party – Respondent commissioners raising VAT assessment – Appellant unsuccessfully challenging assessment – Appellant appealing –
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