Transfer of a going concern

This document is only available with a paid isurv subscription.

The following was released by HMRC in November 2012: Purpose of this brief The purpose of this brief is to explain a change in HM Revenue & Customs' (HMRC's) position following the decision of the Tax Tribunal in the case of Robinson Family Limited ([2012] UKFTT 360 (TC), TC02046). Readership: This brief is for...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for free!

You can get instant access to a free, 7-day trial of isurv simply by filling in the free trial form. Please note that the free trial includes full access to isurv with the exception of downloadable content which is only available with a paid subscription.

Sign up for the isurv newsletter, to receive a monthly round-up of the latest isurv updates.

For further questions, don't hesitate to call: +44(0)247 686 8555.