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Official guidance
VAT Registration

VATREG29000 · Transfers of going concerns (TOGCs)

  • VATREG29050 · Transfers of going concerns (TOGC): what is a TOGC?
  • VATREG29100 · Transfers of going concerns (TOGC): VAT registration
  • VATREG29500 · Transfers of going concerns (TOGC): exception to and exemption from registration
  • VATREG29550 · Transfers of going concerns (TOGC): successive TOGCs
  • VATREG29600 · Transfers of going concerns (TOGC): registration avoidance using successive transfers
  • VATREG29700 · Reallocation of VAT registration number (VAT 68 action)
  • VATREG30400 · Transfers of going concerns (TOGC): belated notification of a TOGC
  • VATREG30450 · Transfers of going concerns (TOGC): outstanding tribunal appeals
  • VATREG30500 · Transfers of going concerns (TOGC): accounting schemes
  • VATREG30550 · Transfers of going concerns (TOGC): option to tax
  • VATREG30600 · Transfers of going concerns (TOGC): transfer of stocks and assets
  • VATREG30650 · Transfers of going concerns (TOGC): retention of records
  • VATREG30700 · Transfers of going concerns (TOGC): record-keeping obligations
  • VATREG30750 · Transfers of going concerns (TOGC): issuing a direction
  • VATREG30800 · Transfers of going concerns (TOGC): failure to observe record-keeping obligations
  • VATREG30850 · Transfers of going concerns (TOGC): penalties for failure to observe record-keeping obligations
  1. Transfers of going concerns (TOGCs): contents
  2. Transfers of going concerns (TOGC): outstanding tribunal appeals

VATREG30450 | Transfers of going concerns (TOGC): outstanding tribunal appeals

From HM Revenue & Customs · VAT Registration

When the transferor has an outstanding appeal to a First Tier Tribunal and the number has been reallocated, you should advise the Reviewing Officer and the Solicitor’s Office as soon as possible. This is for administrative purposes only. Interest in the case does not pass to the transferee.

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