Another tax on generosity

Durkacz, V.

Another tax on generosity - 1990 - Taxation 125(3250) 10 May 1990, 154-158(4) .

Examines the VAT issues that can arise on transfers of land and buildings for no consideration. Also considers the transfer of business assets , including land and buildings, by way of a `transfer of a going concern `.


FINANCE ACT 1989