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Transfer of a going concern (TOGC) – is VAT due on the sale of a business?

Tax Planning for Farm and Land Diversification

Julie Butler (FCA)
Bloomsbury Professional
Publication Date:
Law Stated At:
11 July 2023
Chapter 9: Planning for VAT Opted land TOGCs and auctions VAT and a small house VAT and the need to keep trading Second hand little rascals Happy holidays – Ludbrook Manor Private usage and idle periods Commercial woodlands, the environment and the claim for input VAT VAT and property and occupation Zero rating on unoccupied status for 10 years Making Tax Digital (MTD) for VAT Supply of self-storage – an unusual tribunal case Development of joint equine facilities Business purpose of sports complex ...

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