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VTOGC3000 | Article 5 VAT (Special Provisions) Order 1995: contents

From HM Revenue & Customs · VAT Transfer of a going concern

Contents13 entries

  1. VTOGC3050Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business - introduction
  2. VTOGC3100Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business
  3. VTOGC3150Article 2 VAT (Special Provisions) Order 1995: Is what has been transferred a business activity?
  4. VTOGC3200Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets - general
  5. VTOGC3250Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets - principles
  6. VTOGC3300Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets - factors to consider
  7. VTOGC3350Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets - trading patterns
  8. VTOGC3400Article 5 VAT (Special Provisions) Order 1995: Same kind of business - general
  9. VTOGC3450Article 5 VAT (Special Provisions) Order 1995: Same kind of business - artificial 'TOGC' arrangements
  10. VTOGC3500Article 5 VAT (Special Provisions) Order 1995: Same kind of business - franchises
  11. VTOGC3550Article 5 VAT (Special Provisions) Order 1995: Intentions of purchaser
  12. VTOGC3600Article 5 VAT (Special Provisions) Order 1995: Sale of part of a business
  13. VTOGC3650Article 5 VAT (Special Provisions) Order 1995: Taxable person