VAT consequences of business structure change

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I regularly come across situations where a business structure is changed and no thought is given to the VAT consequences of the change. This can then lead to a loss of VAT as well as to penalty and interest charges.

The case studies I have included on this website highlights two examples of this. Two businesses decided to change the structure and/or ownership of their businesses for entirely valid reasons, but the VAT consequences were not properly considered, or advice taken.

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