Stringfellow v Revenue and Customs (Vat – Repayments : Vat – Repayments): FTTTx 12 May 2015

VAT – recovery assessment – s 80(4A) VATA 1994 – Fleming claim – transfer of a going concern – whether entitlement to claim passed on transfer – VATA (General) Regulations 1980 regulations (4)-(8) – no – appeal dismissed

[2015] UKFTT 209 (TC)
Bailii
Value Added Tax Act 1994 80(4A)
England and Wales

VAT

Updated: 30 December 2021; Ref: scu.547419