VDT VALUE ADDED TAX – liability for registration – transfer of business as a going concern – business of transferee alleged to be distinct from previous business – partnership business continued by one former partner as sole proprietor – transferee liable to be registered irrespective of turnover of business since transfer – appeal against decision that transferee liable to be registered dismissed
Citations:
[2004] UKVAT V18612
Links:
Jurisdiction:
England and Wales
VAT
Updated: 09 August 2022; Ref: scu.199140