This case deals with 3 important issues:  
 
a) the validity of UK law dealing with transfers of going concerns,  
 
b) the nature of 'goodwill' from a VAT perspective  
 
c) and eligibility for Eighth Directive refunds.  
 
I would suggest this case is a "must read" for persons involved in the cross-border transfers of business.
 
Winterthur Swiss Insurance Company (19411)