VTOGC3000 - Article 5 VAT (Special Provisions) Order 1995: contents

  1. VTOGC3050
    Supplies of assets of a business - introduction
  2. VTOGC3100
    Supplies of assets of a business
  3. VTOGC3150
    Is what has been transferred a business activity?
  4. VTOGC3200
    Has there been the transfer of a business or just a sale of assets - general
  5. VTOGC3250
    Has there been the transfer of a business or just a sale of assets - principles
  6. VTOGC3300
    Has there been the transfer of a business or just a sale of assets - factors to consider
  7. VTOGC3350
    Has there been the transfer of a business or just a sale of assets - trading patterns
  8. VTOGC3400
    Same kind of business - general
  9. VTOGC3450
    Same kind of business - artificial 'TOGC' arrangements
  10. VTOGC3500
    Same kind of business - franchises
  11. VTOGC3550
    Intentions of purchaser
  12. VTOGC3600
    Sale of part of a business
  13. VTOGC3650
    Taxable person