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Recovery of VAT on professional costs on share sales

  • Norton Rose Fulbright LLP
  • -
  • European Union, United Kingdom
  • -
  • January 22 2010

Until recently, it has generally been accepted that the VAT charged to companies in respect of most professional costs incurred in connection with a sale of shares by the holding company of a group will be an irrecoverable cost

VAT: transfer of a going concern

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • March 4 2008

The seller of a business transferred as a going concern will be required to keep his business records after transfer, except in the few cases where the buyer takes over the seller’s VAT number