Appeal by an industrial and provident society, the Midlands Co-operative Society Limited against a decision dismissing its appeal against the VAT assessment by the Commissioners concerning the VAT position of another industrial and provident society which had transferred its engagements to the Midlands Society. By reason of that transfer of engagements the VAT Tribunal directed that the appeal be brought in the name of the Midlands Society.
Held: The appeal failed.
Lightman J
[2001] EWHC 701 (Ch), [2002] STC 198
Bailii
England and Wales
VAT
Updated: 15 January 2022; Ref: scu.263742