Commentary

BB/15C/05 VAT—outcome of consultation—review of Transfer of a Going Concern (TOGC) rules

Part V16 Forms and other HMRC material

BB/15C/05 VAT—outcome of consultation—review of Transfer of a Going Concern (TOGC) rules

BB/15C/05 VAT—outcome of consultation—review of Transfer of a Going Concern (TOGC) rules

Business Brief, Issue 15. 9 August 2005

Background

In September 2000 HM Customs & Excise (now HMRC) invited comments from businesses and advisers on the practical workings of the TOGC provisions, and common problems. The review was extended to take account of the decision of the ECJ in Zita Modes Sarl v Administration de l'enregistrement et des domains (C-497/01) (Part V11)—see Business Brief 09/05 (BB/9B/05, Division V16.3), which also announced that we would be publishing a summary of responses to this consultation.

Summary of responses to the consultation

The summary of responses

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial