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Contents

Official guidance

VAT Transfer of a going concern

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VTOGC0500 · Data Protection
VTOGC1000 · Introduction
VTOGC2000 · What is the transfer of a business as a going concern (TOGC) for VAT purposes?
VTOGC3000 · Article 5 VAT (Special Provisions) Order 1995
VTOGC4000 · Common areas of difficulty
VTOGC5000 · Transfers and VAT Groups
VTOGC6000 · Land and Property
VTOGC7000 · Property rental business
VTOGC1200 · Introduction: The Law
VTOGC1300 · Introduction: EC Law
VTOGC1400 · Introduction: UK Law
VTOGC1500 · Introduction: Previous UK Law
VTOGC1600 · Introduction: General approach
VTOGC1700 · Introduction: Purpose of the provision
VTOGC2300 · What is the transfer of a going concern?: dealing with enquiries from businesses and advisers
VTOGC3510 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: general
VTOGC3515 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: the key approach - weighing the factors
VTOGC3520 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: factors to consider
VTOGC3525 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: goodwill
VTOGC3530 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: the business name
VTOGC3535 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: customer lists, knowledge of customers and common directors
VTOGC3540 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: transfer of contracts and work in progress
VTOGC3545 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: stock
VTOGC3555 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: premises
VTOGC3560 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: staff
VTOGC3565 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: restrictive covenant
VTOGC3570 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: the contract of sale and other documentation
VTOGC3575 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: consensus
VTOGC3580 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: advertisements
VTOGC3585 · Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: break in trading - after the sale
VTOGC3610 · Article 5 VAT (Special Provisions) Order 1995: What is a going concern?: profitability
VTOGC3620 · Article 5 VAT (Special Provisions) Order 1995: What is a going concern?: continuity of the former business
VTOGC3630 · Article 5 VAT (Special Provisions) Order 1995: What is a going concern?: cessation of trading before sale
VTOGC3700 · Article 5 VAT (Special Provisions) Order 1995: Same kind of business
VTOGC3800 · Article 5 VAT (Special Provisions) Order 1995: Motive of purchasers/intention to carry on a different business
VTOGC3850 · Article 5 VAT (Special Provisions) Order 1995: sale of part of a business
VTOGC3900 · Article 5 VAT (Special Provisions) Order 1995: Taxable person
VTOGC4500 · Common areas of difficulty: transfer of a wholly exempt business
VTOGC4600 · Common areas of difficulty: successive transfers
VTOGC4700 · Common areas of difficulty: exception - property in Scotland
VTOGC4800 · Common areas of difficulty: reallocation of VAT number
VTOGC4850 · Common areas of difficulty: retention of records
VTOGC4900 · Common areas of difficulty: deemed supplies of goods or services acquired by way of a TOGC
VTOGC5300 · Transfers and VAT Groups: Partly exempt VAT group acquiring a business as a going concern
VTOGC5400 · Transfers and VAT Groups: how section 44 works
VTOGC5500 · Transfers and VAT Groups: when tax is due
VTOGC5600 · Transfers and VAT Groups: assets on which tax is not due
VTOGC5700 · Transfers and VAT Groups: value
VTOGC5800 · Transfers and VAT Groups: reduction in tax due
VTOGC5900 · Transfers and VAT Groups: Capital Goods Scheme
VTOGC6310 · Land and Property: Notification on or before relevant date: notification of the option to tax
VTOGC6320 · Land and Property: Notification on or before relevant date: notification that the disapplication test does not apply
VTOGC6330 · Land and Property: Notification on or before relevant date: relevant date
VTOGC6340 · Land and Property: Notification on or before relevant date: option to tax: groups
VTOGC6410 · Land and Property: Property rental business: general
VTOGC6415 · Land and Property: Property rental business: sale of a new building
VTOGC6420 · Land and Property: Property rental business: sale of an existing building
VTOGC6425 · Land and Property: Property rental business: grant of a lease
VTOGC6430 · Land and Property: Property rental business: sale to the existing tenant
VTOGC6435 · Land and Property: Property rental business: nominee of seller and purchaser
VTOGC6440 · Land and Property: Property rental business: rent free period
VTOGC6445 · Land and Property: Property rental business: tenant not in occupation
VTOGC6450 · Land and Property: Property rental business: surrender of a lease
VTOGC6455 · Land and Property: Property rental business: domestic property
VTOGC6460 · Land and Property: Property rental business: minimum occupation
VTOGC6465 · Land and Property: Investor in Property
VTOGC7300 · Property rental business: Minimum occupation: Examples
VTOGC8000 · Annexes

Official guidance
VAT Transfer of a going concern

VAT Transfer of a going concern

From HM Revenue & Customs

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