Policy paper

Revenue and Customs Brief 11 (2016): VAT and the transfer of a going concern

This brief sets out HMRC's position following the judgment of the Upper Tribunal in the case of Intelligent Managed Services Limited and also clarifies the situation where a business is transferred to a person without an establishment in the UK.

Documents

Details

This brief is for taxable persons transferring all or part of their business into a VAT group, members of VAT groups acquiring or disposing of businesses and those involved in the transfer of a business to a person not established in the UK.

Published 24 June 2016