VATREG29200 - Transfers of going concerns (TOGC): VAT registration: introduction
If there is a TOGC, the transferee may have a liability to register for VAT if the business is making taxable supplies, distance sales or supplies of certain assets.
If there is a TOGC, the transferee may have a liability to register for VAT if the business is making taxable supplies, distance sales or supplies of certain assets.
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