Business reorganisations ― review and checklist

Produced by Tolley

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Business reorganisations ― review and checklist

Business reorganisations ― review and checklist

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

This document can be used by a person involved in either undertaking or assisting with a business reorganisation. It contains details of the points that should be considered and links to the relevant guidance notes that provide further information.

Issue / considerationAction taken (where applicable)Relevant guidance note(s)Link to guidance in De Voil
Does the reorganisation result in the creation of a new entity? If so, does this entity need to register for VAT either as a single entity or part of a VAT group?
It is necessary to consider what supplies the new entity will make (ie is it a pure holding company or will it

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