VTOGC3000 - Article 5 VAT (Special Provisions) Order 1995: contents

1. VTOGC3050

   Supplies of assets of a business - introduction
2. VTOGC3100

   Supplies of assets of a business
3. VTOGC3150

   Is what has been transferred a business activity?
4. VTOGC3200

   Has there been the transfer of a business or just a sale of assets - general
5. VTOGC3250

   Has there been the transfer of a business or just a sale of assets - principles
6. VTOGC3300

   Has there been the transfer of a business or just a sale of assets - factors to consider
7. VTOGC3350

   Has there been the transfer of a business or just a sale of assets - trading patterns
8. VTOGC3400

   Same kind of business - general
9. VTOGC3450

   Same kind of business - artificial 'TOGC' arrangements
10. VTOGC3500

    Same kind of business - franchises
11. VTOGC3550

    Intentions of purchaser
12. VTOGC3600

    Sale of part of a business
13. VTOGC3650

    Taxable person