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Contract – Condition. The claimant agreed to sell to the defendants a freehold property. The issue arose of whether the defendants were liable to pay to the claimant the VAT charge on that transaction. A summary judgment application by the claimant was allowed. An appeal by the defendants was allowed. The claimants appealed. The Court of Appeal dismissed the appeal and held that it could be said that the parties intended that nothing was or could become payable by the defendants over and above the specified purchase price of £130,000.
Contract – Condition. The claimant agreed to sell to the defendants a freehold property. The issue arose of whether the defendants were liable to pay to the claimant the VAT charge on that transaction. A summary judgment application by the claimant was allowed. An appeal by the defendants was allowed. The claimants appealed. The Court of Appeal dismissed the appeal and held that it could be said that the parties intended that nothing was or could become payable by the defendants over and above the specified purchase price of £130,000.
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