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Search results: 6 article(s) found in topic: Transfers - keyword: TOGC

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Buying a company with a poor VAT compliance history

One of our subscribers is looking to buy a company that has had numerous VAT problems with HMRC. They are asking if they can deregister and reregister the company in order to get a clean slate. Is it possible and, if not, what can they do? More...


Deregistration following a transfer of a going concern

When you acquire assets as part of a qualifying transfer of a going concern, you aren’t charged VAT due to special rules. But what happens if you acquire such assets and then deregister later on? More...


Buying a commercial property at auction

It’s becoming increasingly popular to buy commercial property at auction. Although you need to be organised, it’s possible to reduce the potential VAT costs if you structure things properly. What’s to know? More...


The input VAT implication of a business sale

You’re thinking about selling your business. The options are to either sell the shares or the trade and assets. But what are the VAT consequences of these alternatives? More...


Beware the TOGC small print

When you’re buying a business as a transfer of a going concern and its turnover is below the VAT registration limit, why do you need to make sure you register for VAT before you complete the purchase? More...


Basslabs Ltd v Revenue & Customs [2013] UKFTT 383. Business transfer

Last updated: 22.03.2019

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