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Golf and grub

30 April 2013
Issue: 4400 / Categories: Forum & Feedback , VAT

The proprietor of the catering business at a golf club has moved away and cannot be traced. A new caterer did not purchase any assets from the previous business, although the menus and pricing remain the same as before. Despite this, HMRC may argue that a transfer of a going concern has taken place for VAT purposes

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