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HMRC internal manual

VAT Transfer of a going concern

From
HM Revenue & Customs
Updated
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Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: contents

  1. VTOGC3510
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: general
  2. VTOGC3515
    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
  3. VTOGC3520
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: factors to consider
  4. VTOGC3525
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: goodwill
  5. VTOGC3530
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: the business name
  6. VTOGC3535
    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
  7. VTOGC3540
    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
  8. VTOGC3545
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: stock
  9. VTOGC3550
    Article 5 VAT (Special Provisions) Order 1995:Has there been the transfer of a business or just a sale of assets?: plant and equipment
  10. VTOGC3555
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: premises
  11. VTOGC3560
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: staff
  12. VTOGC3565
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: restrictive covenant
  13. VTOGC3570
    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
  14. VTOGC3575
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: consensus
  15. VTOGC3580
    Article 5 VAT (Special Provisions) Order 1995: Has there been the transfer of a business or just a sale of assets?: advertisements
  16. VTOGC3585
    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