Tag Archives: brief

Changes to Property TOGC Guidance

HMRC last week issued new guidance on a TOGC, transfer as a going concern, in Revenue & Customs Brief 27/14. Three particular areas are addressed. First, following the Robinson Family Limited [2012] UKFTT 360 HMRC now accept the surrender of … Continue reading

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HMRC Brief 40/13 on Indirect Tax Assessments

Following court rulings HMRC have published Brief 40/13 on the making of assessments to VAT and excise, plus the withdrawal of their previous Notices 915 and 208 on these areas. Their detailed guidance and views can now be found in … Continue reading

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