- FTT considers VAT treatment of transfer of property (Haymarket Media v HMRC)
- Why it matters
- Case details
Tax analysis: In Haymarket Media, the First-tier Tax Tribunal (FTT) found that the sale of a property was not a transfer of a going concern (TOGC) for VAT purposes, because on a true analysis of the transaction, there was not a transfer of a property development business, nor of a property lettings business.
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