Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Registration

From
HM Revenue & Customs
Updated
, see all updates

Transfers of going concerns (TOGC): outstanding tribunal appeals

When the transferor has an outstanding appeal to a First Tier Tribunal and the number has been reallocated, you should advise the Reviewing Officer and the Solicitor’s Office as soon as possible. This is for administrative purposes only. Interest in the case does not pass to the transferee.