No. 17,637

Decision given by T Gordon Coutts QC (Chairman) on 24 April 2002.

Transfer of going concern – Bank’s cheque clearing functions outsourced by transfer to third party – Whether this amounts to the transfer of a business as a going concern – Whether a business capable of separate operation – Value Added Tax (Special Provisions) Order 1995 (SI 1995/1268), art. 5.

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