TRANSFER OF A GOING CONCERN – initial transfer not qualifying, subsequently novated in circumstances which qualified – whether treatment applicable to subsequent payments treated as separate supplies – subsequent payments not consideration for the sale of business so the issue did not arise
EXEMPTION – insurance brokers and insurance agents whether introduction of existing insureds on sale of business by former insurer qualified – no
Citations:
[2008] UKVAT V20856
Links:
Jurisdiction:
England and Wales
VAT
Updated: 23 July 2022; Ref: scu.301828
