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HMRC internal manual

VAT Transfer of a going concern

HM Revenue & Customs
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Article 5 VAT (Special Provisions) Order 1995: introduction

This section explains the meaning of the various phrases contained in Article 5 of the VAT(Special Provisions) Order 1995 (reproduced at VTOGC8100)except those relating to land which are discussed in VTOGC6000. VTOGC3000 also looks at the factors you should take into account when making your decision and how they should be balanced against each other. VTOGC7200 has a summary “checklist” of all these points and suggested information to obtain from the business.