FTT upholds takeaway VAT registration after TOGC
In Chandra Bahadur KC v HMRC [2026] TC10014, the First Tier Tribunal (FTT) held that HMRC had correctly registered a takeaway business for VAT. It had been acquired as a going concern, so the value of taxable supplies for the year before the transfer could be taken into account in testing whether the VAT registration threshold had been exceeded.
