This Week in the Supreme Court – week commencing 16th January 2023 – UKSCBlog
Hearings in the Supreme Court are now shown live on the Court’s website.
On Wednesday 18th january the Court will hear the case of Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland), on appeal from [2021] CSHI 29. The appeal concerns whether the taxpayer’s sale of certain property was a supply exempt from value added tax (“VAT”). More specifically, whether the taxpayer intended or expected that the property was sold or would be a capital item in the hands of the purchaser under Schedule 10 of the VAT Act 1994, resulting in the taxpayer’s


