ASSESSMENT – sale of buildings and contents – not a sale as a going concern – apportionment of sale price in contract between buildings and contents disputed by the Appellant – VAT collected but not accounted for to the Commissioners – no power in tribunal to rectify or set aside contract or to re-value contents. Assessment upheld. Appeal dismissed
Citations:
[2003] UKVAT V18255
Links:
Jurisdiction:
England and Wales
VAT
Updated: 21 October 2022; Ref: scu.221255