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HMRC internal manual

VAT Transfer of a going concern

Updates: VAT Transfer of a going concern

2016

published amendments

Transfers and VAT Groups: contents
Page VTOGC5250 added to contents page
VTOGC5150 added to contents page
New page VATOGC5050 added to contents page.
Common areas of difficulty: contents
VTOGC4250 added to Contents page.
VTOGC4150 added to contents page

2017

published amendments

Transfers and VAT Groups: Partly exempt VAT group acquiring a business as a going concern
Change to text and links
Transfers and VAT Groups: Transfers into a VAT Group
Text updated
Common areas of difficulty: VAT Number and Retained Records
Page text updated
Common areas of difficulty: Transfer of a wholly exempt business
Text updated
Common areas of difficulty: Input tax
Text and links updated
Common areas of difficulty: transfer of assets over time
Updated text
Common areas of difficulty: introduction
Text updated
Common areas of difficulty: contents
Contents page updated
What is the transfer of a business as a going concern?: Dealing with enquiries from businesses and advisers
Updated text
What is the transfer of a business as a going concern for VAT purposes?: Characteristics of a going concern
Page updated with new text.
What is the transfer of a business as a going concern for VAT purposes?: introduction
VTOGC2050: New page published
Introduction: contents
Page VTOGC1200 removed. Duplication.
Unneeded pages taken out of the contents list
Introduction: The law
Link to VTOGC5200 updated.
Introduction: An introduction and overview
Bullet points corrected

published amendments

Property rental business: Minimum occupation: Examples
Page title updated.
Property rental business: Nominee of seller and purchaser
Page title and body of text amended.
Property rental business: Tenants
Title of page and content amended.
Article 5 VAT (Special Provisions) Order 1995: Sale of part of a business
Page updated with new title, new text and pages removed from the contents list.
Article 5 VAT (Special Provisions) Order 1995: Intentions of purchaser
Page updated with new page title and text
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: Franchises
New text for VTOGC3500 added.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: General
Minor typo corrected.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: Factors to consider
Link to VTOGC3600 updated.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: general
Links on page updated.
Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business
VTOGC3100 updated.
Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business - introduction
Link to 6050 created.
Land and Property: Notification - relevant date; option to tax
Text changed

published amendments

What is the transfer of a business as a going concern (TOGC) for VAT purposes?: contents
remove duplicate entry
Article 5 VAT (Special Provisions) Order 1995: contents
new contents
Common areas of difficulty: contents
change of order
Transfers and VAT Groups: contents
Multiple changes to content
Land and Property: contents
reordering
Page renamed and reordered
Land and Property: Special Rules
New page
Property rental business: contents
Contents reordered.

published amendments

Property rental business: Minimum occupation: Examples
Typo corrected
Property rental business: contents
Link to VTOGC7300 removed from contents page.
What is the transfer of a business as a going concern (TOGC) for VAT purposes?: contents
Link to VTOGC2300 removed from contents page.

published amendments

Introduction: General approach
Changed this to Draft to help with getting page published.

published amendments

Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: the key approach - weighing the factors
Page unpublished prior to archiving.
What is the transfer of a going concern?: dealing with enquiries from businesses and advisers
Archiving reason. Text added.
Page unpublished prior to archiving.
Page unpublished prior to archiving.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: general
Page unpublished prior to archiving.
Introduction: Purpose of the provision
Page unpublished prior to archiving.
Introduction: General approach
Page unpublished prior to archiving.
Introduction: Previous UK Law
Page unpublished prior to archiving.
Introduction: UK Law
Page unpublished prior to archiving.
Introduction: EC Law
Page unpublished prior to archiving.
Introduction: The Law
Page unpublished prior to archiving.

published amendments

Annexes: contents
Page unpublished. New guidance.
Page unpublished. New guidance.
Land and Property: Notification on or before relevant date: contents
Links removed. New guidance.
Links removed. New guidance.
Page unpublished. New guidance.
Land and Property: Property rental business: contents
Links removed. New guidance
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: contents
Page unpublished. New guidance.
Page unpublished. New guidance.
Annexes: Section 44 VAT Act 1994
Page unpublished. New guidance.
Annexes: Section 49 VAT Act 1994
Page unpublished. New guidance.
Annexes: VAT (Special Provisions) Order 1995 (SI 1995/1268)
Page unpublished. New guidance.
Transfers and VAT Groups: Capital Goods Scheme
Page unpublished. New guidance.
Transfers and VAT Groups: reduction in tax due
Page unpublished. New guidance.
Transfers and VAT Groups: value
Page unpublished. New guidance.
Transfers and VAT Groups: assets on which tax is not due
Page unpublished. New guidance.
Transfers and VAT Groups: when tax is due
Page unpublished. New guidance.
Transfers and VAT Groups: how section 44 works
Page unpublished. New guidance.
Transfers and VAT Groups: Partly exempt VAT group acquiring a business as a going concern
Page unpublished. New guidance.
Common areas of difficulty: deemed supplies of goods or services acquired by way of a TOGC
Page unpublished. New guidance.
Common areas of difficulty: retention of records
Page unpublished. New guidance.
Common areas of difficulty: reallocation of VAT number
Page unpublished. New guidance.
Common areas of difficulty: exception - property in Scotland
Page unpublished. New guidance.
Common areas of difficulty: successive transfers
Page unpublished. New guidance.
Common areas of difficulty: transfer of a wholly exempt business
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Taxable person: deciding if a purchaser is a taxable person
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Taxable person: general
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Taxable person: contents
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: sale of part of a business
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Motive of purchasers/intention to carry on a different business
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: franchises
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: customer base: wholesale v retail
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: general
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: What is a going concern?: cessation of trading before sale
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: What is a going concern?: continuity of the former business
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: What is a going concern?: profitability
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: break in trading - after the sale
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: advertisements
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: consensus
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: the contract of sale and other documentation
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: restrictive covenant
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: staff
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: premises
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: stock
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: transfer of contracts and work in progress
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: customer lists, knowledge of customers and common directors
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: the business name
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: goodwill
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: factors to consider
Page unpublished. New guidance.

published amendments

Land and Property: Property rental business: surrender of a lease
Page temporarily unpublished during review.

published amendments

Introduction: contents
Link to new 'roles and responsibilities' page added.

published amendments

Land and Property: Notification - relevant date; option to tax
corrected error in quoted legislation