000 00669cab a2200205 4500
001 WB3043-71
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u4481
041 _aeng
245 _aTransfer of business and VAT
260 _c1994
350 _a0
490 _aCSM (Chartered Surveyor Monthly)
_v4(2) November/December 1994, 53(1)
520 _aA VAT leaflet (700/9/94) dated 1 March 1994, "Transfer of a business as a going concern" seeks to clarify some circumstances in which a transfer is not a taxable supply.
650 _aBUSINESS TRANSFER
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2698
_d2698