VAT – Transfer of a going concern – Section 49 VATA 1994 – Assets and premises reverting to landlord on termination of tenancy – The only assets actually transferred being minor –
Held: not a transfer of a going concern
Citations:
[2008] UKVAT V20563
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 June 2022; Ref: scu.264555
