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Grant Thornton UK LLP – ITU 21/2015

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Grant Thornton UK LLP – ITU 21/2015

ITU 21/2015.

Supreme Court has decided to side with HMRC in its long- running dispute with Rank Plc in connection with the status of Rank’s ‘gaming’ machines.

Upper Tribunal has issued a judgment in connection with whether the transfer of a business to a VAT group was a Transfer of a Going Concern. (TOGC) where the company only traded within the VAT group.

 

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