United Norwest Co-operatives Ltd v Customs and Excise Commissioners.  BVC 448
Queen’s Bench Division (Crown Office List).
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).