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HMRC internal manual

VAT Transfer of a going concern

HM Revenue & Customs
, see all updates

Procedure tables: when you should submit a case to CT&VAT

In the majority of cases it is the officer on the ground with his knowledge of the business who is in the best position to make any decision. Each individual case must be decided on its own merits and with full sight of all the necessary documents and facts. This guidance and CT & VAT Supply of Goods can only give you pointers as to where a particular transaction sits. For this reason you should only refer to CT&VAT those cases whose particular circumstances are not covered in this or any other part of the guidance or those involving tax avoidance.

Instructions on how to obtain policy advice are accessible via the CT&VAT intranet site under “Getting advice from CT & VAT”.