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On 29 August 2006 the claimant agreed to sell to the defendants a freehold property at 72 Rolfe Street in Smethwick in the West Midlands ("the property"). Completion took place on that same day. The central issue on this appeal is whether the defendants are liable to pay to the claimant the VAT charge on that transaction.
On 29 August 2006 the claimant agreed to sell to the defendants a freehold property at 72 Rolfe Street in Smethwick in the West Midlands ("the property"). Completion took place on that same day. The central issue on this appeal is whether the defendants are liable to pay to the claimant the VAT charge on that transaction.