Updates: VAT Transfer of a going concern
2023
Land and Property: Notification on or before relevant date: option to tax: groups
Removed reference to (7) from after paragraph 3
2021
Property rental business: Minimum occupation - examples
Minor reformatting
EU Exit changes
Property rental business: Minimum occupation
EU Exit changes
Property rental business: Nominee of seller and purchaser
EU Exit changes
Property rental business: Tenants
EU Exit changes
Land and property: Retention of interest
EU Exit changes
Land and Property: Notification - relevant date; option to tax
EU Exit changes
Land and property: Surrender of a lease
EU Exit changes
EU Exit changes
EU Exit changes
Land and Property: Special Rules
EU Exit changes
EU Exit changes
Land and property: Land and property - general
EU Exit changes
Transfers and VAT Groups: Capital Goods Scheme
EU Exit changes
Transfers and VAT Groups: Partly exempt VAT group acquiring a business as a going concern
EU Exit changes
Transfers and VAT Groups: Transfers made by a VAT group to a person outside the group
EU Exit changes
Transfers and VAT Groups: Transfers into a VAT Group
EU Exit changes
Transfer and VAT Groups: VAT groups - general
EU Exit changes
Common areas of difficulty: VAT Number and Retained Records
EU Exit changes
Common areas of difficulty: Successive transfers
EU Exit changes
Common areas of difficulty: Transfer of a wholly exempt business
EU Exit changes
Common areas of difficulty: Flat rate farmers scheme
EU Exit changes
Common areas of difficulty: Input tax
EU Exit changes
EU Exit changes
Common areas of difficulty: Tax incorrectly charged
EU Exit changes
EU Exit changes
Common areas of difficulty: transfer of assets over time
EU Exit changes
EU Exit changes
Common areas of difficulty: introduction
EU Exit changes
Article 5 VAT (Special Provisions) Order 1995: Taxable person
EU Exit changes
Article 5 VAT (Special Provisions) Order 1995: Sale of part of a business
EU Exit changes
EU Exit changes
Article 5 VAT (Special Provisions) Order 1995: Intentions of purchaser
EU Exit changes
Article 5 VAT (Special Provisions) Order 1995: Same kind of business - franchises
EU Exit changes
EU Exit changes
Article 5 VAT (Special Provisions) Order 1995: Same kind of business - general
EU Exit changes
EU Exit changes
EU Exit changes
EU Exit changes
Minor reformatting
EU Exit changes
EU Exit changes
Article 2 VAT (Special Provisions) Order 1995: Is what has been transferred a business activity?
EU Exit changes
Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business
EU Exit changes
Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business - introduction
EU Exit changes
EU Exit changes
What is the transfer of a business as a going concern?: The approach to making your decision
EU Exit changes
EU Exit changes
What is the transfer of a business as a going concern for VAT purposes?: introduction
EU Exit changes
Introduction: General approach
Links fixed
EU Exit changes
Link fixed
EU Exit changes
Introduction: roles and responsibilities
EU Exit changes
Introduction: An introduction and overview
EU Exit changes
2018
Introduction: General approach
Changed this to Draft to help with getting page published.
Link to VTOGC5200 updated.
What is the transfer of a business as a going concern for VAT purposes?: introduction
VTOGC2050: New page published
Page updated with new text.
Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business - introduction
Link to 6050 created.
Article 5 VAT (Special Provisions) Order 1995: Supplies of assets of a business
VTOGC3100 updated.
Links on page updated.
Link to VTOGC3600 updated.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business - general
Minor typo corrected.
Common areas of difficulty: Input tax
Text and links updated
Transfers and VAT Groups: Partly exempt VAT group acquiring a business as a going concern
Change to text and links
2017
Link to new 'roles and responsibilities' page added.
Land and Property: Property rental business: surrender of a lease
Page temporarily unpublished during review.
Page unpublished. New guidance.
Page unpublished. New guidance.
Land and Property: Notification on or before relevant date: contents
Links removed. New guidance.
Links removed. New guidance.
Page unpublished. New guidance.
Land and Property: Property rental business: contents
Links removed. New guidance
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: contents
Page unpublished. New guidance.
Page unpublished. New guidance.
Annexes: Section 44 VAT Act 1994
Page unpublished. New guidance.
Annexes: Section 49 VAT Act 1994
Page unpublished. New guidance.
Annexes: VAT (Special Provisions) Order 1995 (SI 1995/1268)
Page unpublished. New guidance.
Transfers and VAT Groups: Capital Goods Scheme
Page unpublished. New guidance.
Transfers and VAT Groups: reduction in tax due
Page unpublished. New guidance.
Transfers and VAT Groups: value
Page unpublished. New guidance.
Transfers and VAT Groups: assets on which tax is not due
Page unpublished. New guidance.
Transfers and VAT Groups: when tax is due
Page unpublished. New guidance.
Transfers and VAT Groups: how section 44 works
Page unpublished. New guidance.
Transfers and VAT Groups: Partly exempt VAT group acquiring a business as a going concern
Page unpublished. New guidance.
Common areas of difficulty: deemed supplies of goods or services acquired by way of a TOGC
Page unpublished. New guidance.
Common areas of difficulty: retention of records
Page unpublished. New guidance.
Common areas of difficulty: reallocation of VAT number
Page unpublished. New guidance.
Common areas of difficulty: exception - property in Scotland
Page unpublished. New guidance.
Common areas of difficulty: successive transfers
Page unpublished. New guidance.
Common areas of difficulty: transfer of a wholly exempt business
Page unpublished. New guidance.
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Taxable person: general
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Taxable person: contents
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: sale of part of a business
Page unpublished. New guidance.
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: franchises
Page unpublished. New guidance.
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: Same kind of business: general
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Article 5 VAT (Special Provisions) Order 1995: What is a going concern?: profitability
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished. New guidance.
Page unpublished prior to archiving.
What is the transfer of a going concern?: dealing with enquiries from businesses and advisers
Archiving reason. Text added.
Page unpublished prior to archiving.
Page unpublished prior to archiving.
Page unpublished prior to archiving.
Introduction: Purpose of the provision
Page unpublished prior to archiving.
Introduction: General approach
Page unpublished prior to archiving.
Page unpublished prior to archiving.
Page unpublished prior to archiving.
Page unpublished prior to archiving.
Page unpublished prior to archiving.
Property rental business: contents
Link to VTOGC7300 removed from contents page.
What is the transfer of a business as a going concern (TOGC) for VAT purposes?: contents
Link to VTOGC2300 removed from contents page.
What is the transfer of a business as a going concern (TOGC) for VAT purposes?: contents
remove duplicate entry
Article 5 VAT (Special Provisions) Order 1995: contents
new contents
Common areas of difficulty: contents
change of order
Transfers and VAT Groups: contents
Multiple changes to content
reordering
Page renamed and reordered
Land and Property: Special Rules
New page
Property rental business: contents
Contents reordered.
Property rental business: Minimum occupation - examples
Page title updated.
Property rental business: Nominee of seller and purchaser
Page title and body of text amended.
Property rental business: Tenants
Title of page and content amended.
Article 5 VAT (Special Provisions) Order 1995: Sale of part of a business
Page updated with new title, new text and pages removed from the contents list.
Article 5 VAT (Special Provisions) Order 1995: Intentions of purchaser
Page updated with new page title and text
Article 5 VAT (Special Provisions) Order 1995: Same kind of business - franchises
New text for VTOGC3500 added.
Land and Property: Notification - relevant date; option to tax
Text changed
Transfers and VAT Groups: Transfers into a VAT Group
Text updated
Common areas of difficulty: VAT Number and Retained Records
Page text updated
Common areas of difficulty: Transfer of a wholly exempt business
Text updated
Common areas of difficulty: transfer of assets over time
Updated text
Common areas of difficulty: introduction
Text updated
Common areas of difficulty: contents
Contents page updated
Updated text
Page VTOGC1200 removed. Duplication.
Unneeded pages taken out of the contents list
Introduction: An introduction and overview
Bullet points corrected
2016
Transfers and VAT Groups: contents
Page VTOGC5250 added to contents page
VTOGC5150 added to contents page
New page VATOGC5050 added to contents page.
Common areas of difficulty: contents
VTOGC4250 added to Contents page.
VTOGC4150 added to contents page