Vengrove Ltd Against Kuehne + Nagel Limited

JurisdictionScotland
JudgeLord Ericht
Neutral Citation[2021] CSOH 129
Date22 December 2021
Docket NumberCA100/21
CourtCourt of Session
Published date22 December 2021
OUTER HOUSE, COURT OF SESSION
[2021] CSOH 129
CA100/21
OPINION OF LORD ERICHT
In th e cause
VENTGROVE LTD
Pursuer
against
KUEHNE + NAGEL LIMITED
Defender
Pursuer: Barne QC; Burness Paull LLP
Defender: Lord Keen of Elie QC; Brodies LLP
22 December 2021
Introduction
[1] The pursuer was the landlord and the defender the tenant of commercial premises at
Kirkhill Industrial Estate, Dyce. The Lease contained a break option under which the tenant
was entitled to terminate the Lease on payment of £112,500 “together with any VAT
properly due thereon”. The defender sough t to exercise the option to terminate the Lease
and made a payment of £112,500 but made no payment in respect of VAT. Th e issue in this
case is whether the Lease was validly terminated, which turns on the question of whether
any VAT was properly due on the £112,500.

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