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VAT: The hidden trap

Spiers, R.

VAT: The hidden trap - 1997 - Estates Gazette (9744) 1 November 1997, 188-190(3) .

Investigates the concept of transfer of going concern (TOGC) relief on paying VAT on disposal of investment property.

Subjects--Topical Terms:
INVESTMENT PROPERTY
TOGC RELIEF
TRANSFER OF GOING CONCERN RELIEF
VALUE ADDED TAX

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