Option to tax.
Option to tax.
- 1999
- HM Customs and Excise Business Brief (16) 20 July 1999 (3) .
Customs & Excise is reviewing the administration of the option to tax. Comments are sought on problems with the practical working of the option to tax, and with the standard of published guidance. Also clarifies Customs and Excise policy on businesses transferred as a going concern (TOGC).
Customs & Excise is reviewing the administration of the option to tax. Comments are sought on problems with the practical working of the option to tax, and with the standard of published guidance. Also clarifies Customs and Excise policy on businesses transferred as a going concern (TOGC).