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VAT Transfer of a going concern
Publisher:
Copyright:
2018 Crown
VAT Transfer of a going concern
Guidance on the basic principles covering the Transfer of a business as a Going Concern
GO
Contents
Contents
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Open Section
VTOGC1000: Introduction
VTOGC1050: An introduction and overview
VTOGC1075: Roles and responsibilities
VTOGC1100: The law
VTOGC1150: General approach
Open Section
VTOGC2000: What is the transfer of a going concern?
VTOGC2050: Introduction
VTOGC2100: Characteristics of a going concern
VTOGC2150: The approach to making your decision
VTOGC2200: Dealing with enquiries from businesses and advisers
Open Section
VTOGC3000: Article 5 VAT (Special Provisions) Order 1995
VTOGC3050: Supplies of assets of a business - introduction
VTOGC3100: Supplies of assets of a business
VTOGC3150: Is what has been transferred a business activity?
VTOGC3200: Has there been the transfer of a business or just a sale of assets?: general
VTOGC3250: Has there been the transfer of a business or just a sale of assets?: Principles
VTOGC3300: Has there been the transfer of a business or just a sale of assets?: Factors to consider
VTOGC3350: Has there been the transfer of a business or just a sale of assets?: Trading patterns
VTOGC3400: Same kind of business: General
VTOGC3450: Same kind of business: Artificial ‘TOGC’ arrangements
VTOGC3500: Same kind of business: Franchises
VTOGC3550: Intentions of purchaser
VTOGC3600: Sale of part of a business
VTOGC3650: Taxable person
Open Section
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
Open Section
VTOGC5000: Transfers and VAT groups
VTOGC5050: VAT groups - general
VTOGC5100: Transfers into a VAT Group
VTOGC5150: Transfers made by a VAT group to a person outside the group
VTOGC5200: Partly exempt VAT group acquiring a business as a going concern
VTOGC5250: Capital Goods Scheme
Open Section
VTOGC6000: Land and property
VTOGC6050: Land and property - general
VTOGC6100: Special Rules
VTOGC6150: Surrender of a lease
VTOGC6200: Notification - relevant date; option to tax
VTOGC6250: Retention of interest
Open Section
VTOGC7000: Property rental business
VTOGC7050: Tenants
VTOGC7100: Nominee of seller and purchaser
VTOGC7150: Minimum occupation
VTOGC7200: Minimum occupation: Examples
[3.92.74.105]
3.92.74.105
