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VAT – transfer of business as a going concern

VAT – transfer of business as a going concern

by | Feb 23, 2023 | Value Added Tax

The transfer of a business as a going concern (TOGC) rules concern the VAT liability of the sale of a business. Normally the sale of the assets of a VAT registered or VAT registerable business will be subject to VAT at the appropriate rate. Where the sale of a...