HMRC internal manual

VAT Transfer of a going concern

From:: HM Revenue & Customs
Published: 10 April 2016
Updated:: 31 July 2025 - See all updates

VTOGC6465 - Land and Property: Investor in Property

This is the archival message of the site

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).