Ventgrove – Court of Session decides that no VAT is due on payment under a lease break clause

In Ventgrove Ltd v Kuehne + Nagel Ltd [2021] CSOH 129, the Court of Session held that a payment made by a tenant, Kuehne + Nagel Ltd (KNL), to its landlord, Ventgrove Ltd (VL), to exercise an option to end the lease, was not subject to VAT.

Source: rpc.co.uk