VAT – Transfer of a Business or Part of a Business
Revenue have published in Question and Answer Format some interpretations arising from the “Transfer of Business” exemption provided in Sections 3 and 5 of VATA72.
A link to the interpretations is available at http://newsweaver.ie/eletra/go.cfm?z=revenueie%2C199719%2Cb5vjVNrc%2C1628213%2Cbb0qrT1