Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs (Scotland) [2023] UKSC 12 – UKSC Blog

On appeal from: [2021] CSHI 29

This appeal concerns whether the appellant (trading as Moulsdale Properties) should have charged value added tax (“VAT”) on the sale price of a property which he sold to a purchaser who had no connection