VTOGC3700 | Article 5 VAT (Special Provisions) Order 1995: Same kind of business: contentsFrom HM Revenue & Customs · VAT Transfer of a going concernDetailsContents3 entriesVTOGC3710Article 5 VAT (Special Provisions) Order 1995: Same kind of business: generalVTOGC3720Article 5 VAT (Special Provisions) Order 1995: Same kind of business: customer base: wholesale v retailVTOGC3730Article 5 VAT (Special Provisions) Order 1995: Same kind of business: franchisesPreviousNext