Jurisdiction(s):
United Kingdom

Key definition

Activity definition

What does Activity mean? In radiation and environmental practice, activity has two related uses. 1) Scientific measure: the rate at which a radionuclide decays per unit time. It is defined in radiation protection legislation and standards, with the SI unit Becquerel (Bq). The Curie (Ci) may appear in legacy or supplier documentation. Activity (and activity concentration) determines whether exemption, clearance and authorisation thresholds are met, and underpins discharge limits and inventory caps across the UK and Ireland. 2) Regulated practice: a practice or operation involving radioactive material or radiation generators that may require prior regulatory authorisation. Depending on jurisdiction and risk, this may take the form...

UK VAT TOGCs for Land and Buildings: Option to Tax, Article 5(2B) Notification, Lettings, Leases, Developments, Registration, Timing and Consequences

Published by a LexisNexis Tax expert

Practice notes

This Practice Note is about the issues that arise on a transfer of a going concern involving land and buildings

For VAT purposes, a transfer of a going concern (TOGC) carries two separate meanings:

the ordinary sense, being simply the disposal of a continuing business—this is relevant, in particular, to the purchaser’s VAT registration position; and
a transaction treated as a non-supply for VAT purposes, so that, in particular, no VAT is chargeable on it

Although both uses are often described as a TOGC, for the remainder of this Practice Note the term is confined to the second of these meanings, referring to a non-supply...

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Martin Scammell

Martin Scammell is an independent VAT consultant, specialising in property and construction matters, who works with tax departments in major corporates and universities, and with a number of law and accountancy firms. He is the author of the leading reference work on VAT and property.Martin started out in VAT Policy in Customs & Excise, was a Partner at Ernst & Young, where he headed up the VAT real estate group, and then became head of indirect tax at Eversheds.He has been involved in the development of VAT legislation and policy over many years, and regularly serves on working parties established by HMRC. He was a member of the Office of Tax Simplification’s consultative committee for their review of VAT in 2017, and in 2018-19 of HMRC’s external stakeholder group considering the proposed reverse charge for building work. Martin currently works with HMRC as...

Web page updated on 21/05/2026

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