Kenmir Ltd v Frizzell
| Jurisdiction | England & Wales |
| Date | 1968 |
| Court | Divisional Court |
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89 cases
1 firm's commentaries
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Weekly Tax Update - Monday 2 July 2012
...to that title structure was sufficient to deny a developer the availability of the TOGC Provisions. The case of Kenmir v Frizzell [1968] 1WLR329 where Widgery J considered whether there had been a transfer of a business and held (at page 325): "In deciding whether a transaction amounts to t......
1 books & journal articles
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Value-added tax and corporate transactions : the dragons slumber : part 1
...taxpayer. The court accordingly held that only approximately two-thirds of the value of the supply should be zero rated as a going 16 [1968] 1 All ER 414 at 418. 17 (1992) 14 NZTC 4,148 at p 4,155. 18 (1991) 13 NZTC 26 VoLUmE 11 • ISSUE 1 • mARCh 2020Business Tax & Company Law Quarterly© SI......