VAT and Capital gain group

#1. In my understanding if you do not sell your business as a going concern it means you have stop trading and ought to be de-register as a vat payer.this means you will pay cgt on the disposal of any business assets dsiposed of,
but if you sell as a going concern buz, the buyer if not yet registered for vat will likely buy over yur vat registration number, but then trhis has its own demerits.
#2. If only the group have a 50% interest in the other group for Capital gain purposes.the loss b/f is limited only to cgt profit not total profit.
#3. there is no capital gain for plant and machinery.Plant and machinery is a pool item except specifically identify as a special rate item, ie when it will give rise to a balancing charge upon disposal. note that balancing charge arise only when single item are disposed of, if by what chance a balancing charge arise in the main pool. it means they was only one item in the pool which is very rare.
plse make more research. how hope the ideas make some sense.