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HMRC internal manual

VAT Finance Manual

Islamic products: transfers of a going concern

VAT Notice 700/9 Transfers of a going concern sets out the conditions that must be met if the transfer of a business is to be treated as a going concern. If the conditions are not met then the transfer cannot be treated as a going concern and the normal VAT rules will apply to supplies of assets (note particularly paragraph 2.3.3 of the Notice on consecutive transfers of businesses).