Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Registration

VATREG29100 · Transfers of going concerns (TOGC): VAT registration

  • VATREG29200 · Introduction
  • VATREG29250 · VAT Act 1994, section 49(1)(a)
  • VATREG29300 · Requirements
  • VATREG29320 · VATREG29320 - Transfers of going concerns (TOGC): VAT Registration: Taxable Supplies
  • VATREG29400 · Disposal of certain assets
  • VATREG29450 · Acquisitions
  • VATREG29480 · EDR
  • VATREG29350 · Distance sales
  1. Transfers of going concerns (TOGC): VAT registration: contents
  2. Transfers of going concerns (TOGC): VAT registration: disposal of certain assets

VATREG29400 | Transfers of going concerns (TOGC): VAT registration: disposal of certain assets

From HM Revenue & Customs · VAT Registration

For further registration information on the disposal of certain assets, see VATREG39000.

As there is no threshold for registration under Schedule 3A, the transferee of the business will become registerable as soon as he makes, or forms an intention to make, relevant supplies, regardless of the transferor’s turnover.

PreviousNext
PrivacyTerms