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Contents

Official guidance
VAT Transfer of a going concern

VTOGC4000 · Common areas of difficulty

  • VTOGC4050 · Introduction
  • VTOGC4100 · Transfer of assets over time
  • VTOGC4150 · Tax incorrectly charged
  • VTOGC4200 · Input tax
  • VTOGC4250 · Flat rate farmers scheme
  • VTOGC4300 · Transfer of a wholly exempt business
  • VTOGC4350 · Successive transfers
  • VTOGC4400 · VAT Number and Retained Records
  1. Common areas of difficulty: contents
  2. Common areas of difficulty: introduction

VTOGC4050 | Common areas of difficulty: introduction

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

This section covers the application of the TOGC rules in particular circumstances and provides guidance on how to deal with areas of difficulty.

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