Transfer of going concerns - II

Jordan, D.

Transfer of going concerns - II - 1996 - Taxation 138(3581) 14 November 1996, 191-192(2) .

Considers the VAT consequences of buying and selling a business, with regard to land, property and the Capital Goods Scheme.


ASSET VALUATION
CAPITAL GOODS SCHEME
GOING CONCERNS
PROPERTY SALES
VALUE ADDED TAX
VALUE ADDED TAX