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This guidance note looks at the conditions which must be met for a transfer to be treated as the transfer of a business as a going concern (TOGC) and hence outside the scope of VAT.

For an overview of TOGCs more broadly (including the rationale behind these provisions), see the TOGC ― overview guidance note.

In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V2.226.

Please see also the following workflow aids:

1. •

   interactive flowchart ― must the transfer be treated as a TOGC? (for a static pdf version, see the Flowchart ― must the transfer be treated as a TOGC?)

2. •

   TOGC ― transaction checklist

For some practical examples, see Example 1 and Example 2.