VALUE ADDED TAX- preliminary hearing on whether LLP opted to tax – yes – and whether sale constituted a transfer of a going concern – no – accompanied by applications to strike out the appeal on the grounds of (1) lack of standing and no appealable decision – application refused- (2) an abuse of process amounting to a collateral attack on the final determination of a court of competent jurisdiction – application granted – and (3) on the basis of no reasonable prospect of the appellants’ case succeeding – application granted.
Source: bailii.org
