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This guidance note can be used by a person involved in undertaking or assisting with a business reorganisation. It contains details of the points that should be considered and links to the relevant guidance notes that provide further information. The VAT implications associated with a business reorganisation will depend on the precise nature of the reorganisation and its commercial aims. To the extent the reorganisation has come about as a result of insolvency see the Insolvency ― overview guidance note for more detail, as insolvency can result in additional VAT implications to consider.