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Option to tax.

Series: HM Customs and Excise Business Brief ; (16) 20 July 1999 (3)Publication details: 1999Subject(s): Summary: Customs & Excise is reviewing the administration of the option to tax. Comments are sought on problems with the practical working of the option to tax, and with the standard of published guidance. Also clarifies Customs and Excise policy on businesses transferred as a going concern (TOGC).
Holdings
Item type Current library Call number Copy number Status Barcode
News article London News article WB3528-65 (Browse shelf(Opens below)) 1 Available 102335-1001

Customs & Excise is reviewing the administration of the option to tax. Comments are sought on problems with the practical working of the option to tax, and with the standard of published guidance. Also clarifies Customs and Excise policy on businesses transferred as a going concern (TOGC).