| 000 | 01101cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L143441 | ||
| 008 | 080508e20080503xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u143441 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aJudge, Anthony | |
| 245 | 0 | 0 | _aVAT will do very nicely, thanks |
| 260 | _c2008 | ||
| 490 |
_aEstates Gazette _v(0817) 3 May 2008, 160(1) |
||
| 520 | _aConsiders the circumstances under which the sale of a business is not treated as the transfer of a going concern. The recent VAT case of Tezgel v Commissioners for HM Revenue and Customs can provide useful guidance. Outlines the circumstances of the case. Considers whether arrangements for running a hotel or restaurant constitute leases or management agreements. Underlines areas of sale contracts which need close attention. Considers the period of trading after a sale after which a VAT application can be made. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aTEZGEL V COMMISSIONERS FOR HM REVENUE AND CUSTOMS |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-BUSINESS TAXATION | ||
| 942 | _n0 | ||
| 999 |
_c80178 _d80178 |
||