TOGCS

Lyndon Firth

Marvin Reynolds

Marvin Reynolds and Lyndon Firth (BDO) provide a refresher guide on the tests for TOGCs for VAT purposes.

Gary Barnett

Mark Watterson

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.

Jonathan de Wilton

Can the sale of a development site marketed with vacant possession meet the conditions for a VAT free TOGC when the purchaser suggests setting up leases with friendly parties? Jonathan de Wilton (Grant Thornton) investigates.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.

Susie Brain

Chris Bates

Chris Bates and Susie Brain (Norton Rose Fulbright) explore the debate in relation to some recent case law.

Gary Barnett

Martin Shah

Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Kevin Hall

Kevin Hall (Gabelle) answers a query on whether VAT is chargeable on the sale of assets in a business held among several companies within a large group.