Property rental businesses
Transfer of business as a going concern
Generally
Commentary –
Indirect Tax Reporter ¶36-525
;
Indirect Tax Reporter ¶54-166
HMRC Guidance –
Notice 700/9
Case Law –
Robinson Family Ltd [2012] TC 02046
Incorrect analysis of transaction
Commentary –
Indirect Tax Reporter ¶36-625
Notification by transferee
Commentary –
Indirect Tax Reporter ¶36-550
HMRC Guidance –
Notice 700/9
Rulings
Commentary –
Indirect Tax Reporter ¶36-650
Surrenders, new leases and sales and leasebacks
Commentary –
Indirect Tax Reporter ¶36-575
Taxable persons
Commentary –
Indirect Tax Reporter ¶36-600