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
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
Commentary –
Chanda on Property Investment 5.7