Transfer of business as a going concern

Generally

Commentary – VAT Reporter ¶36-525 ; VAT Reporter ¶54-166
HMRC Guidance – Notice 700/9
Case Law – Robinson Family Ltd [2012] TC 02046

Incorrect analysis of transaction

Commentary – VAT Reporter ¶36-625

Notification by transferee

Commentary – VAT Reporter ¶36-550
HMRC Guidance – Notice 700/9

Rulings

Commentary – VAT Reporter ¶36-650

Surrenders, new leases and sales and leasebacks

Commentary – VAT Reporter ¶36-575

Taxable persons

Commentary – VAT Reporter ¶36-600