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VTOGC3050 | Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business - introduction

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

This section explains the meaning of the various phrases contained in Article 5 of the VAT (Special Provisions Order 1995 (reproduced at VTOGC1100 except those relating to land which are discussed at VTOGC6050 and onwards). This section also looks at the factors and principles you should take into account when making your decision and how they should be balanced against each other.