Munir (T/A Favourite Chicken) v Customs and Excise: VDT 27 May 2004

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 09 August 2022; Ref: scu.199140