UTTC VAT – whether transfer of a business to a company that was a member of a VAT group was a transfer of a going concern (TOGC) – after transfer supplies made only to other group company – art 5, Value Added Tax (Special Provisions) Order 1995 – s 43, VATA – Principal VAT Directive, Arts 11, 19 and 29
Citations:
[2015] UKUT 0341 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 August 2022; Ref: scu.553188
