To opt or not
Cramer, S
To opt or not - 1991 - Taxation 127(3311) 18 July 1991, 407-409 (3) .
Outlines how the VAT provisions for land and property transactions relate to transfers of going concerns.
CAPITAL GOODS SCHEME
OPTION TO TAX
VALUE ADDED TAX ACT 1983 SCHED 6A
To opt or not - 1991 - Taxation 127(3311) 18 July 1991, 407-409 (3) .
Outlines how the VAT provisions for land and property transactions relate to transfers of going concerns.
CAPITAL GOODS SCHEME
OPTION TO TAX
VALUE ADDED TAX ACT 1983 SCHED 6A