Policy paper

Revenue and Customs Brief 27 (2014): transfer of a business as a going concern

HM Revenue and Customs policy changes relating to the transfer of a business as a going concern (TOGC).

Document

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 9 July 2014