No. 19,267.

Decision given on 30 September 2005 by Mr Wallace (Chairman).

Registration – Intending trader – First appellant purchasing listed building for restoration – Whether appellant established intention to make business supply – Transfer of property to second appellant – Whether transfer of going concern – Whether second appellant established intention to make business supply – EC Directive 77/388, the sixth VAT directive, art. 2(1) and 4; Value Added Tax Act 1994, s. 30(1)(b) and Sch. 1, para. 9(1)(b) and Grp. 6, Sch. 8, item 1 and Note (4); Value Added Tax (Special Provisions) Order 1995 (SI 1995/1268), art. 5.

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