VALUE ADDED TAX- preliminary hearing on whether LLP opted to tax – yes – and whether sale constituted a transfer of a going concern – no – accompanied by applications to strike out the appeal on the grounds of (1) lack of standing and no appealable decision – application refused- (2) an abuse of process amounting to a collateral attack on the final determination of a court of competent jurisdiction – application granted – and (3) on the basis of no reasonable prospect of the appellants’ case succeeding – application granted.
Citations:
[2022] UKFTT 364 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 November 2022; Ref: scu.682687
