Massey (T/A The Basement Restaurant) v Revenue and Customs: FTTTx 5 Feb 2013

FTTTX VAT – Transfer of going concern – Restaurant premises reverting to Landlord on termination of tenancy – purchase of assets by the Landlord – was there a transfer of a going concern – yes – Appeal dismissed.

Citations:

[2013] UKFTT 102 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 16 August 2022; Ref: scu.472366