Queen’s Bench Division (Crown Office List).

Judgment delivered 19 November 1987.

Value added tax – Assessment – Under-declaration – Transfer of business as going concern – Whether taxpayer took on company’s liabilities to make returns and pay tax – Whether assessment could be made on taxpayer for those liabilities – Value Added Tax (General) Regulations 1980, reg. 4(7), (8), 51, 53 (now Value Added Tax (General) Regulations 1985, reg. 4(7), (8), 58, 60).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.