An Upper Tribunal decision brings some long awaited legal certainty to what is meant by a ‘transfer of a going concern’ (TOGC) for VAT purposes, writes Peter Mason.
What does or doesn’t constitute a transfer of a going concern (TOGC)? Timothy Jarvis (Squire Patton Boggs) examines the Upper Tribunal’s decision in the Royal College of Paediatrics VAT case.
In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Airtours, Vodafone, HSM Law and Emblaze Mobility Solutions
Lee Squires and Fiona Bantock examine recent developments, including the decisions in Banco Mais, Lok’nStore, Norseman Gold and African Consolidated Resources, and TOGC changes
Peter Vaines considers the decision in Roelich on the meaning of ‘business’ for CGT incorporation relief purposes