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Sale and leaseback transactions: when is a sale not a disposal?

04/11/2021

The VAT treatment of sale and leaseback transactions has been the subject of considerable uncertainty in recent years, culminating in defeat for HMRC in the Supreme Court in the case of Balhousie Holdings Ltd v HMRC. HMRC has now published its response which...

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Authors

Portrait ofLauren Alder
Lauren Alder
Partner
London
Portrait ofSteven Sieff
Mr Steven Sieff
Pat Dugdale