FTTTX VAT – Transfer of going concern – Restaurant premises reverting to Landlord on termination of tenancy – purchase of assets by the Landlord – was there a transfer of a going concern – yes – Appeal dismissed.
Citations:
[2013] UKFTT 102 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 16 August 2022; Ref: scu.472366