This paragraph considers the self-supply charge that may arise when a business or part of a business is transferred into a VAT group as a TOGC. For an overview of self-supplies more broadly, see V3.241.
The charge to tax for construction, alteration and demolition services
The representative member1 of a group of companies2 is treated as making a supply of 'chargeable assets' in the course or furtherance of its business3 where4:
- Ìý
•ÌýÌýÌýÌý a business or part of a business carried on by a taxable person is transferred as a TOGC to a body corporate included in a group registration
- Ìý
•ÌýÌýÌýÌý on the transfer to the body corporate, chargeable assets are transferred, and
- Ìý
•ÌýÌýÌýÌý the supply of the assets transferred is outside the scope of VAT (ie it is treated as
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