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Transfer of a business

Series: HM Customs and Excise News Release ; 21 August 2001, (1)Publication details: 2001Subject(s): Summary: Explains a change in the procedure for the notification of an option to tax, where a property is purchased as part of the transfer of a going concern.

Explains a change in the procedure for the notification of an option to tax, where a property is purchased as part of the transfer of a going concern.