This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

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

  • Capital goods scheme ― transfers, disposals and VAT groups
  • Transfer of a business as a going concern
  • Purchaser takes over the existing VAT registration number
  • Purchaser does not take the existing VAT registration number
  • Disposing of a capital item
  • Disposal test
  • Applying the disposal test
  • Part disposals
  • Calculating the VAT
  • VAT groups
  • More...
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