FTTTx VAT – transfer of VAT registration number – s 49 VATA 1994 – Reg 6 General Regs 1995 – HMRC refusal to transfer VAT number – evidence of no transfer of a going concern – Appeal dismissed
[2013] UKFTT 374 (TC)
Bailii
England and Wales
VAT
Updated: 17 November 2021; Ref: scu.513508