Harrild v Revenue Customs: VDT 10 Apr 2006

VALUE ADDED TAX – compulsory registration – whether the business carried on by the Appellant was previously carried on by a taxable person and transferred to the Appellant as a going concern and whether the turnover of the transfer exceeded the registration limit – no – appeal allowed – VATA 1994 s49.

Citations:

[2006] UKVAT V19604

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.242765