Danielon v Revenue and Customs: VDT 12 Sep 2005

VAT – BUSINESS – acquisition as a going concern – assets used by a former restaurant business sold by executors of deceased restaurateur – incoming proprietor negotiating fresh lease with landlord – no transfer of goodwill – whether there existed such continuity as enabled the carrying on of substantially the same business as by deceased proprietor – no – whether incoming proprietor compulsorily registrable for VAT because deceased’s business transferred as a going concern – no – appeal allowed

Citations:

[2005] UKVAT V19244

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230207