MAN (88/614)

No. 5894

Decision given 2 May 1991.

Transfer of a business as a going concern – Input tax – Goods invoiced to the appellant and input tax reclaimed – Commissioners contended that no supplies were made or alternatively transactions were part of the transfer of a business on a going concern basis – Whether the assessment wholly invalid because the letter from the commissioners related only to the disallowance of input tax and not tax due from the appellant – Value Added Tax Act 1983, sec. 14(5) and 40VAT (Special Provisions) Order 1981 (SI 1981/1741), art. 12.

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