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    Value added tax - Specific situations - Transfer of a going concern - Land and property - 82790

    If the sale would normally be a taxable supply, the buyer and vendor will need to satisfy certain conditions for the transfer to be included as part of a TOGC, as shown in the following table. Vendor's...

    The pros and cons of charging VAT on buildings

    You’re buying new premises for your business. VAT is payable on the price, but you’ll only have to fund this until you reclaim it on your next VAT return. However, why do you need to think...