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:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230207