Read the full decision in
VAT – Art 5, VAT (Special Provisions) Order 1995 - sale of freehold property with an
agreement for a tenancy – tenant introduced by purchaser – whether transfer of a going
concern – whether assessment within the period set by s73(6)(b) VATA 1995 – approach
on appeal to record of evidence before the FTT.
Published 1 December 2016