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VAT: The hidden trap

By: Contributor(s): Language: English Series: Estates Gazette ; (9744) 1 November 1997, 188-190(3)Publication details: 1997Subject(s): Summary: Investigates the concept of transfer of going concern (TOGC) relief on paying VAT on disposal of investment property.

Investigates the concept of transfer of going concern (TOGC) relief on paying VAT on disposal of investment property.