Webb7 okt. 2024 · A Transfer of a Going Concern (TOGC) is an area of VAT which produces a lot of issues and is a subject which is returned to on a regular basis in the courts. The General Distribution Storage Ltd (GDSL) First Tier Tribunal (FTT) TC 07352 [2024] case provides a warning that getting it wrong can be costly. Background Webb1. Value added tax. 2. Rate of VAT. 3. Taxable persons and registration. 3A. Supplies of electronic, telecommunication and broadcasting services: special accounting schemes. …
Taxation of Chargeable Gains Act 1992 - Legislation.gov.uk
WebbTOGC 2024 is an annual event dedicated to the pipeline industry, both from technical and strategic points of view. The Congress brings together C-level audience and leading technical specialists to discuss the hot trends of the … WebbIf a business or part of a business is transferred and the requirements for a TOGC are met, the transfer of the assets of the business will be treated as neither a supply of goods nor … ric to psp
The Value Added Tax Regulations 1995 - Legislation.gov.uk
Webb6 dec. 2012 · A TOGC will often involve the transfer of land and buildings. There are extra rules to determine whether VAT should be charged on the transfer of land and buildings … WebbIt is true to say that a VAT registered business which carries on both exempt and taxable businesses, may transfer the wholly exempt part of his business as a going concern. However, we know that the TOGC legislation provides that if the seller is VAT registered the buyer must also be VAT registered prior to the transfer date, or must become ... Webb22 feb. 2024 · TOGC 2024 is a B2B networking event for more than 350 specialists from pipeline industry that covers strategic goals and technical issues of the oil, gas, and hydrogen transportation projects and provides attendees with B2B meetings and insightful discussions on the future of the market. More info Register now 6 business aims TOGC … ric to portland oregon flights