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Transfer of business and VAT

Language: English Series: CSM (Chartered Surveyor Monthly) ; 4(2) November/December 1994, 53(1)Publication details: 1994Subject(s): Summary: A VAT leaflet (700/9/94) dated 1 March 1994, "Transfer of a business as a going concern" seeks to clarify some circumstances in which a transfer is not a taxable supply.

A VAT leaflet (700/9/94) dated 1 March 1994, "Transfer of a business as a going concern" seeks to clarify some circumstances in which a transfer is not a taxable supply.