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Content that inspires confidence. Lexis Advance Quicklaw gives you access to an extensive database of over 2.1 million cases †, jurisdictional sources, including exclusive sources like Halsbury's Laws of Canada and Canadian Tort Law. Be confident in your work — and start setting legal precedents, not just citing them.
There is nothing that specifically excludes the transfer of a business to a non-UK person qualifying as a TOGC (assuming that the conditions that normally apply on a UK-to-UK transfer are satisfied). However, one of the requirements for TOGC relief is that if the transferor is VAT registered in the UK, the transferee must also be VAT registered ...
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Discover how Westlaw Edge Canada with CoCounsel expedites the research experience with access to generative AI, predictive analysis, statutory interpretation, expert annotations, and customizable alerts. The user-friendly interface allows legal professionals to find credible, authoritative content quickly without compromising accuracy and quality.
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