VTOGC3900 | Article 5 VAT (Special Provisions) Order 1995: Taxable person: contentsFrom HM Revenue & Customs · VAT Transfer of a going concernDetailsContents2 entriesVTOGC3920Article 5 VAT (Special Provisions) Order 1995: Taxable person: generalVTOGC3940Article 5 VAT (Special Provisions) Order 1995: Taxable person: deciding if a purchaser is a taxable personPreviousNext