Abiding by the transfer of business rules

Abiding by the transfer of business rules - 1993 - CSW - The Property Week 42(7) 18 February 1993, 58(1) .

Customs & Excise may treat the surrender of a lease in a business transfer as attracting VAT even if the business being sold does not attract VAT.


LEASES
SURRENDER
TRANSFER OF BUSINESS AS A GOING CONCERN
VALUE ADDED TAX