Queen’s Bench Division (Crown Office List).

Dyson J.

Judgment delivered 30 July 1998.

Value added tax – Retail Scheme B – Transfer of food stores as a going concern – Whether zero-rated stock to be included in transferor’s Retail Scheme B calculations for the accounting period in which the transfer took place – VAT Notice 727, para. 20, 22 (1993 edn).

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