Transfers Of A Going Concern And VAT: An Update
HMRC now accepts that a transaction can be a transfer of a going concern (‘TOGC’) for VAT purposes even if a small reversionary interest is retained by the transferor of a property rental or property
HMRC now accepts that a transaction can be a transfer of a going concern (‘TOGC’) for VAT purposes even if a small reversionary interest is retained by the transferor of a property rental or property
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