Readers’ forum: TOGC

I act for a German company that has purchased the stock staff and customer ledger of a UK business – in other words a transfer of a business as a going concern (TOGC). All of the stock is held in the UK and sold to UK customers.

My client was charged £50 000 plus VAT for the deal and now wants me to register the company for VAT in the UK to claim input tax on this amount. I will ask for the registration to take effect from the day he took over the business.

However I wonder whether my client should have been charged this VAT? The seller said that VAT had to be charged because there was no VAT number in place for my client at the time of the deal.

But as I understand it my client was liable...