REGISTRATION – Transfer of business as a going concern – Transferor business compulsorily registered for VAT – No appeal by transferor – Transferee business a limited company- No evidence or notification of transfer supplied by Appellant to Commissioners at time of transfer – Kenmir Ltd v Frizzell applied – Appeal dismissed
Citations:
[2006] UKVAT V19633
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 October 2022; Ref: scu.243261