Greg McNally
Transfer of a going concern: certainty by design
Most VAT reliefs must be claimed – a transfer of a going concern (TOGC) is not one of them.
The option to tax: a strategic solution
For any business involved with property, understanding the VAT implications is critical.
The Capital Goods Scheme: long-term VAT recovery
In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals ...
Demystifying partial exemption: getting VAT recovery right
Partial exemption is one of the trickiest and most misunderstood areas of VAT.
