000 00640cam a2200145 4500
001 WB3528-65
008 000000n1999 000 0 eng u
035 _a(Sirsi) u102335
245 _aOption to tax.
260 _c1999
490 _aHM Customs and Excise Business Brief
_v(16) 20 July 1999 (3)
520 _aCustoms & 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).
690 _aTAXATION
942 _n0
999 _c61359
_d61359