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VAT: transfers of going concerns: update

Cox, C.

VAT: transfers of going concerns: update - 1992 - Estates Gazette (9216) 25 April 1992, 92-94(2) .

Reminder of the conditions, which must be fulfilled for a sale to be a transfer of a going concern and details a new condition laid down in VAT (Special Provisions) (Amendment) Order 1991.

Subjects--Topical Terms:
GOING CONCERNS
PROPERTY BUSINESSES
SI 1991:2503
TOGC
TRANSFER OF A GOING CONCERN
VAT (SPECIAL PROVISIONS) (AMENDMENT) ORDER 1991
VALUE ADDED TAX

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