Read the full decision in
VAT – whether transfer of a business to a company that was a member of a
VAT group was a transfer of a going concern (TOGC) – after transfer
supplies made only to other group company – art 5, Value Added Tax
(Special Provisions) Order 1995 – s 43, VATA – Principal VAT Directive,
Arts 11, 19 and 29.
Published 1 December 2016