VAT and property: new rules
Language: English Series: Solicitors` Journal ; 136(30) 31 July 1992, 756-757(2)Publication details: 1992Subject(s): Summary: Discusses a recent VAT tribunal decision "HM Customs and Excise v The Golden Oak Partnership" concerning the question of whether the sale of an on-going development can constitute a transfer of a business as a going concern.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS46995 (Browse shelf(Opens below)) | 1 | Available | 60308-1001 |
Discusses a recent VAT tribunal decision "HM Customs and Excise v The Golden Oak Partnership" concerning the question of whether the sale of an on-going development can constitute a transfer of a business as a going concern.