Nicholas (T/A Pa Scaffolding) v Customs and Excise: VDT 4 Dec 2002

SUPPLY – Transfer of business as a going concern – Appellant transferred certain assets of his business – No written contract – No mention of transfer of goodwill or existing contracts – No provision for employees, debtors or creditors – Claim by purchaser for input tax – Whether transfer of business as a going concern – No – VAT (Special Provisions) Order 1995 – Appeal dismissed

Citations:

[2002] UKVAT V17943

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 28 June 2022; Ref: scu.221402