| 000 | 00849cab a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS46995 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u60308 | ||
| 041 | _aeng | ||
| 100 | _aCroker, R. | ||
| 245 | _aVAT and property: new rules | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aSolicitors` Journal _v136(30) 31 July 1992, 756-757(2) |
||
| 520 | _aDiscusses a recent VAT tribunal decision "HM Customs and Excise v The Golden Oak Partnership" concerning the question of whether the sale of an on-going development can constitute a transfer of a business as a going concern. | ||
| 650 | _aGOING CONERN | ||
| 650 | _aGOLDEN OAK PARTNERSHIP | ||
| 650 | _aTRANSFER OF A BUSINESS | ||
| 650 | _aVALUE ADDED TAX (SPECIAL PROVISIONS) ORDER 1981 ART 12 | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c37167 _d37167 |
||