This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Vat on Commercial Property

Lambs
Posts:1630
Joined:Wed Aug 06, 2008 3:15 pm
Re: Vat on Commercial Property

Postby Lambs » Tue Dec 02, 2025 2:51 pm

Very difficult to see how the principal criterion for TOGC eligibility will be achieved where the pub has been closed down, so there is (prima facie) no "going concern" - i.e., ongoing business - to transfer.

With regards,

Lambs


Return to “VAT & Excise Duties”

cron