One of the conditions for there being a transfer of a going concern is that the assets are intended to be used by the transferee (purchaser) ‘in carrying on the same kind of business, whether or not as part of any existing business, as that carried on by the transferor’ (¶54-160; Value Added Tax (Special Provisions) Order 1995 (SI 1995/1268), art. 5(1)(a)(i) and (b)(ii)). If the transfer is of part of a business, the test applies to the kind of business carried on by the transferor in relation to that part. This is a question of fact.

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