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HMRC internal manual: VAT Transfer of a going concern

Guidance on the basic principles covering the Transfer of a business as a Going Concern

  1. VTOGC0500
    Data Protection
  2. VTOGC1000
    Introduction: contents
  3. VTOGC2000
    What is the transfer of a going concern?: contents
  4. VTOGC3000
    Article 5 VAT (Special Provisions) Order 1995: contents
  5. VTOGC4000
    Common areas of difficulty: contents
  6. VTOGC5000
    Transfers and VAT groups: contents
  7. VTOGC6000
    Land and property: contents
  8. VTOGC7000
    Property rental business: contents

Source gov.uk

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