CLP Holding Company Ltd v Singh and Kaur  EWCA Civ 1103 (31 July 2014)
Although this case concerns the sale of a freehold interest in a commercial property we summarise it in brief to raise awareness as the principle involved has equal applications to the sale of leasehold interests. The sale of the property triggered an obligation to pay VAT on the purchase price. The issue for the court was which party was liable to bear the cost of the VAT. This involved the proper construction of the sale agreement.