The litigation in the case of Balhousie has reached its conclusion with a Supreme Court decision (2021 UKSC 11). This concerns the application of the ‘clawback’ provisions that apply where the construction or purchase of a new building was made on a zero rated basis, and the building is later disposed of, within the first ten years of life. I have already reported on this case at its First Tier and Upper Tribunal stages here. However, I will start this commentary by explaining its relevance to charities. More info: click here
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