United Kingdom HMRC Guidance: Transfer a business as a going concern (VAT Notice 700/9) 22 January 2021
Netherlands Due to the intention to sell, delivery rented care complex is not a transfer of generality of goods 12 January 2021
South Africa Taxation Law Amendment Bill and other changes in Value Added Tax for 2020 19 December 2020
Bahrain BNR released two VAT guides: Economic Activity and a Transfer of a Going Concern Guide 22 October 2020
Saudi Arabia Applicability of TOGC on Real Estate transactions – Circular issued by GAZT in English version 27 September 2020
United Kingdom Updated manual: For the reallocation of a VAT number (TOGC) the transferor should not have a VAT debt 23 September 2020
Bahrain VAT and transfers of going-concern; zero-rated VAT for expenses prior to building permit 15 September 2020
United Kingdom Transfers of going concerns (TOGCs): additional condition that transferor may not have a VAT debt. 15 September 2020
Netherlands Supreme Court leaves Court ruling in place: supply of a new property by a project developer to an investor not a transfer of a going concern 02 June 2020
Netherlands Transfer of (short-term) leased building by a developer not a transfer of a going concern 20 May 2020
Switzerland Value added tax (VAT): Federal court opens gates for partial tax concessions 17 April 2020
India Sale of under construction building under ‘Business Transfer Agreement’ is supply of service, exempt from GST 17 April 2020
Germany German Federal Tax Court decided that also a share deal can fulfil the conditions of a non-taxable transfer of a going concern (TOGC) 09 March 2020
Germany Federal Fiscal Court: Transfer of a going concern in cases of share deal and VAT group 16 February 2020
Singapore IRAS e-Tax Guide: Transfer of Business as a Going Concern and other Excluded Transactions (Fifth Edition) 03 January 2020
United Kingdom What’s a TOGC (and what’s not)? – The General Distribution Storage case 27 November 2019
United Kingdom What’s a TOGC (and what’s not)? – The General Distribution Storage case 08 October 2019
United Arab Emirates UAE issues VAT guidance on transfer of a business as a going concern 26 August 2019
United Arab Emirates UAE Federal Tax Authority issues VAT guidance on transfer of business as going concern 23 August 2019