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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> EC Reese Agricultral Ltd v Customs & Excise [2003] UKVAT V18358 (29 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18358.html
Cite as: [2003] UKVAT V18358
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Decision Summary Information |
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| Decision Number: | V/18358 |
| Appellant: | E C Reese Agricultral Ltd |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Angus S T E
NICOL
|
| Date of Decision: | 29.10.2003 |
| Main Category: | VAT - INPUT TAX |
| Main Subcategory: | Other |
| Notes: | |
| INPUT TAX - Transfer of business as going concern - Sale of entire stock of company to another company also containing the name EC Reese - Sales comprised in 65 invoices - Purchaser company carrying on same business in same premises - Both companies controlled by same person - Short period after transfer when new company not trading - Intent not to transfer going concern - Whether there was transfer of going concern - VATA 1994 s 5(3) - VAT (Special Provisions) Order 1995, art 5(a) |
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| Decision to Download: | No copy available |