Begum Eastern Ocean Ltd v Revenue and Customs: VDT 28 Jun 2006

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 October 2022; Ref: scu.243261