VATREG29700 - Transfers of going concerns (TOGCs): reallocation of VAT registration number (VAT 68 action): contents

1. VATREG29750

   Introduction
2. VATREG29800

   Legal provisions
3. VATREG29850

   VAT68
4. VATREG29900

   Registration and deregistration
5. VATREG29950

   Accounting for tax
6. VATREG30000

   Responsibilities of the transferee
7. VATREG30050

   Responsibilities of the transferor
8. VATREG30100

   Conditions of reallocation
9. VATREG30150

   Policy responsibility for assessments and penalties
10. VATREG30200

    Appeals against refusal to reallocate
11. VATREG30250

    Other considerations
12. VATREG30300

    Divisional registrations