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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Ginza Teppanyaki Restaurant v Customs & Excise [2004] UKVAT V18451 (07 January 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/2004/V18451.html
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Decision Summary Information |
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| Decision Number: | v/18451 |
| Appellant: | Ginza Teppanyaki Restaurant |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
W Michael S
TILDESLEY
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| Date of Decision: | 07.01.2004 |
| Main Category: | VAT - BUSINESS |
| Main Subcategory: | Other |
| Notes: | |
| VAT TRANSFER OF A GOING CONCERN - preliminary point - completion of applications for registration and retention of registration numbers - not a voluntary act - unsupported by the evidence appellant fully aware of what they were doing - Respondents correct in their treatment of the business as a continuing concern despite changes in ownership. |
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| Decision to Download: | No copy available |