Transfer as a going concern (TOGC)
Tertiary legislation about 'transfer of a business as a going concern' (TOGC).
The following has force of law under Regulation 6(d) of The VAT Regulations 1995 (1995/2518) and was originally published in VAT Notice 700/9.
1
Form VAT68 must be completed if the seller and buyer of a business want to apply to transfer a VAT registration number.