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VAT: transfers of going concerns: update

By: Contributor(s): Language: English Series: Estates Gazette ; (9216) 25 April 1992, 92-94(2)Publication details: 1992Subject(s): Summary: Reminder of the conditions, which must be fulfilled for a sale to be a transfer of a going concern and details a new condition laid down in VAT (Special Provisions) (Amendment) Order 1991.

Reminder of the conditions, which must be fulfilled for a sale to be a transfer of a going concern and details a new condition laid down in VAT (Special Provisions) (Amendment) Order 1991.