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Grants of leases and TOGCs

The First-tier Tribunal case of Robinson Family Ltd [2012] UKFTT 360 has challenged the HMRC orthodoxy that the grant of a lease can never be a transfer of going concern (TOGC) for VAT purposes. However, it is too early to say that HMRC's stance in this area has been completely swept away.

Some readers (my mother at least) may remember that I penned an opinion piece in these pages in December last year after the CJEU decision in Schriever (Case C-444/10). This case had been viewed in some quarters as authority that HMRC's established practice that the grant of a lease can never be a TOGC was a breach of EC law. However the case revolved around the sale of a sports shop and was always likely to be limited by these facts. It was certainly a bit of a stretch to argue that it provided a...

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