HM Revenue and Customs policy changes relating to the transfer of a business as a going concern (TOGC).
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.
9 July 2014
HM Revenue & Customs
Revenue and Customs Briefs
Tax agent and adviser guidance
Don’t include personal or financial information like your National Insurance number or credit card details.