| 000 | 00719cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB2907-71 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u54823 | ||
| 041 | _aeng | ||
| 245 | _aAbiding by the transfer of business rules | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aCSW - The Property Week _v42(7) 18 February 1993, 58(1) |
||
| 520 | _aCustoms & Excise may treat the surrender of a lease in a business transfer as attracting VAT even if the business being sold does not attract VAT. | ||
| 650 | _aLEASES | ||
| 650 | _aSURRENDER | ||
| 650 | _aTRANSFER OF BUSINESS AS A GOING CONCERN | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c33597 _d33597 |
||