Transfer of business and VAT

Transfer of business and VAT - 1994 - CSM (Chartered Surveyor Monthly) 4(2) November/December 1994, 53(1) .

A VAT leaflet (700/9/94) dated 1 March 1994, "Transfer of a business as a going concern" seeks to clarify some circumstances in which a transfer is not a taxable supply.


BUSINESS TRANSFER
VALUE ADDED TAX