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Olswang LLP | United Kingdom, European Union | 22 Jan 2013

Rank group: fiscal neutrality case remitted to the first tier tribunal

In recent years the Rank Group ("Rank") has been litigating several VAT claims based on "fiscal neutrality" arguments. There have been many twists


Olswang LLP | United Kingdom | 23 Nov 2012

Grant of lease can be a TOGC HMRC reverses its position

HMRC now accepts that the grant of a long lease subject to existing leases is capable of being a transfer of a going concern (TOGC) for VAT purposes, provided that the lessor’s retained interest is small enough not to disturb the substance of the transaction, being the transfer of the lessor’s property letting business to the lessee.

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