Jump to Content
Jump to Main Navigation
More
Subscribe
How to use this site
BPRO
Menu
Home
All Content
Cases
Commentary
Legislation
Precedents
News
My Content
(1)
Recently viewed
(1)
VAT Transfer of a goin...
My Searches
(0)
Print
Save
Cite
Email
Share
Print
Save
Cite
Email
Share
Show Less
Restricted access
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
Expand All
Collapse All
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
[35.172.216.157]
35.172.216.157
