Tax Partner Leigh Sayliss comments on the Supreme Court’s decision in the recent Moulsdale v HMRC (Scotland) case

The Supreme Court considered an appeal relating to whether Mr Moulsdale should have charged VAT on the sale price of a property which he sold to a purchaser who had no connection to him in September 2014.

The Supreme Court upheld HMRC’s view that in the circumstances (and to avoid the circularity issue) Mr Moulsdale should have charged VAT.

Read the full article here.

The article was first published in LexisNexis: https://www.lexisnexis.co.uk/legal/news/tax-weekly-highlights-23-march-2023

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