| I am selling my business as a going concern. Do I have to charge VAT on the sale. | If the person you are selling your business to is operating the same kind of business, is registered for VAT at the time of the sale, is opening for business immediately after the sale and is using the assets purchased to operate the business, then the sale is not considered to be a taxable supply, and VAT should not be charged. VAT notice 700/9 - Transfer of a business as a going concern gives more information and all conditions.
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