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Another tax on generosity

By: Language: English Series: Taxation ; 125(3250) 10 May 1990, 154-158(4)Publication details: 1990Subject(s): Summary: Examines the VAT issues that can arise on transfers of land and buildings for no consideration. Also considers the transfer of business assets , including land and buildings, by way of a `transfer of a going concern `.

Examines the VAT issues that can arise on transfers of land and buildings for no consideration. Also considers the transfer of business assets , including land and buildings, by way of a `transfer of a going concern `.