VAT and property: new rules
Croker, R.
VAT and property: new rules - 1992 - Solicitors` Journal 136(30) 31 July 1992, 756-757(2) .
Discusses a recent VAT tribunal decision "HM Customs and Excise v The Golden Oak Partnership" concerning the question of whether the sale of an on-going development can constitute a transfer of a business as a going concern.
GOING CONERN
GOLDEN OAK PARTNERSHIP
TRANSFER OF A BUSINESS
VALUE ADDED TAX (SPECIAL PROVISIONS) ORDER 1981 ART 12
VAT and property: new rules - 1992 - Solicitors` Journal 136(30) 31 July 1992, 756-757(2) .
Discusses a recent VAT tribunal decision "HM Customs and Excise v The Golden Oak Partnership" concerning the question of whether the sale of an on-going development can constitute a transfer of a business as a going concern.
GOING CONERN
GOLDEN OAK PARTNERSHIP
TRANSFER OF A BUSINESS
VALUE ADDED TAX (SPECIAL PROVISIONS) ORDER 1981 ART 12