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Spotlight on transfers of a going concern

Copyright © 2025 LexisNexis
Published on: 27 June 2012
Published by a LexisNexis Property expert

Table of contents

  • Grant of a lease qualified as a TOGC—substance over form
  • No evidence of decision to opt to tax

Article summary

Two recent tribunal cases focus on transfers of a going concern (TOGC).

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Jurisdiction(s):
United Kingdom

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