Market leading insight for tax experts
View online issue

TOGCS


VAT on transfers of a business as a going concern premium
Card image Lyndon Firth
Card image Marvin Reynolds
Marvin Reynolds and Lyndon Firth (BDO) provide a refresher guide on the tests for TOGCs for VAT purposes.
25 October 2022
The VAT review for July 2022 premium
Card image Gary Barnett
Card image 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.
6 July 2022
VAT and TOGCs: lessons from Haymarket premium
Card image 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.
22 June 2022
VAT on real estate: TOGCs and other hot topics premium
Card image Michael Thomas KC
Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.
5 November 2019
VAT on corporate transactions premium
Card image Susie Brain
Card image Chris Bates
Chris Bates and Susie Brain (Norton Rose Fulbright) explore the debate in relation to some recent case law.
 
5 July 2018
VAT briefing for May 2018 premium
Card image Gary Barnett
Card image Martin Shah
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 
3 May 2018
VAT and transfers of a going concern
Card image 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.
 
15 March 2017
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
IN BRIEFRSS Read all
MOST READ Read all
Consultation tracker
16 July 2026
Copyright © 2026 LexisNexis
Top