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HMRC internal manual

VAT Transfer of a going concern

HM Revenue & Customs
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Land and Property: Property rental business: sale of an existing building

The most common situation is where the freeholder of a building currently let to tenants, sells it to another person with the benefit of the lease. There is no need for the whole property to have been let out. Part may be vacant or the freeholder may occupy part of the premises himself. The transfer of the building with the tenants is still a TOGC.