FTTTx VALUE ADDED TAX – transfer of a business as a going concern – grant of land – option to tax – Article 5(2A) VAT (Special Provisions) Order 1995 – requirement for exercise by transferee at the date of grant – whether belated notification effective for the purposes of Article 5(2A) – appeal dismissed
[2015] UKFTT 265 (TC)
Bailii
England and Wales
VAT
Updated: 01 January 2022; Ref: scu.549544