HMRC Internal Manual: VAT Transfer of a Going Concern

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

• VTOGC500
• VTOGC1000
• VTOGC2000
• VTOGC3000
• VTOGC4000
• VTOGC5000
• VTOGC6000
• VTOGC7000

Source: gov.uk