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Abiding by the transfer of business rules

Language: English Series: CSW - The Property Week ; 42(7) 18 February 1993, 58(1)Publication details: 1993Subject(s): Summary: Customs & Excise may treat the surrender of a lease in a business transfer as attracting VAT even if the business being sold does not attract VAT.

Customs & Excise may treat the surrender of a lease in a business transfer as attracting VAT even if the business being sold does not attract VAT.