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Search results: 5 article(s) found in topic: Transfers - keyword: TOGC

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DEREGISRATION

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...

PROPERTY

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...

SELLING A BUSINESS

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...

TRANSFERS

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...

VAT LEGISLATION

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

Last updated: 20.07.2018

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