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HMRC internal manual

VAT Registration

Transfers of going concerns (TOGC): VAT registration: acquisitions

For further registration information with regard to acquisitions, see VATREG39000.

VAT Act 1994, section 49(1)(a) does not refer to acquisitions, so there is no requirement for the transferee of a business making relevant acquisitions to have to refer to the transferor’s relevant acquisitions when determining whether and when to VAT register.