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In a recent case, the Buyer purchased a restaurant from the Seller but did not operate the restaurant business and instead, his associate ran the business paying the Buyer a percentage of the turnover.  The VAT Tribunal decided this was not the ‘same kind of business' and so VAT had to be paid, liability for which remained with the Seller.  Whether or not the Seller could recover the VAT from the Buyer depended on the wording of the contract.