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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

Author:
Julie Butler (FCA)
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
24 September 2024
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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