Dolphin Fish Bar Ltd v Customs and Excise: VDT 24 Mar 2005

REGISTRATION – VAT-registered partnership business transferred to sole trader – Sole trader did not register for VAT – Appellant company subsequently ran same type of business from same premises – Whether transfer of business as going concern – Appeal dismissed

Citations:

[2005] UKVAT V18993

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 August 2022; Ref: scu.225101