VAT – Art 5, VAT (Special Provisions) Order 1995 – sale of freehold property with an agreement for a tenancy – tenant introduced by purchaser – whether transfer of a going concern – whether assessment within the period set by s73(6)(b) VATA 1995 – approach on appeal to record of evidence before the FTT
[2015] UKUT 38 (TCC), [2015] STC 1243
Bailii
England and Wales
VAT
Updated: 01 January 2022; Ref: scu.549065