VAT – DATE OF REGISTRATION – TRANSFER OF GOING CONCERN – Appellant took out a lease for ten years in respect of a private members club – the Appellant was not the purchaser of the club – the previous business ceased trading on 4 November 2004 with the Appellant re-opening for business on 5 November 2004 – satisfied no break in trading and no fundamental change in the nature of the business – the Appellant was put in possession of a going concern – Appeal dismissed.
Citations:
[2006] UKVAT V19778
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 October 2022; Ref: scu.246115