Transfer of business as going concern (TOGC)

Capital items

Legislation/Regulatory – SI 1984/746 Sch. 2, Grp. 1 ; SI 1995/2518 reg. 114

Cash accounting scheme

Legislation/Regulatory – SI 1995/2518 reg. 63(2)

Compliance

Legislation/Regulatory – FA94 s. 62(6)

Disposition, supply made in course or furtherance of business

Legislation/Regulatory – VATA94 s. 94(6)

General provisions

Legislation/Regulatory – SI 1995/1268 art. 5 ; VATA94 s. 49

Generally

Legislation/Regulatory – FA2000 Sch. 6, para. 119 ; FA2001 s. 39 ; FA96 s. 58(5), (6) ; SI 1996/1527 reg. 7 ; SI 2001/838 reg. 59 ; SI 2002/761 reg. 37

Private or non-business use

Goods

Legislation/Regulatory – VATA94 Sch. 4, para. 5

Registration

Generally

Legislation/Regulatory – SI 1994/1774 reg. 7

Notification of liability

Legislation/Regulatory – VATA94 Sch. 1, para. 6

Threshold

Legislation/Regulatory – VATA94 Sch. 1, para. 1(2)

VAT groups

Legislation/Regulatory – BB 26/1998-2 ; VATA94 s. 44

VAT rules