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VAT and the transfer of going concern (TOGC) provisions

Rayney’s Tax Planning for Family and Owner-Managed Companies 2020/21

Author:
Peter Rayney
Publisher:
Bloomsbury Professional
Edition:
2020/21 edition
Publication Date:
October 2020
Law Stated At:
August 2020
Chapter 12: Expanding the Company’s Activities and Structuring Business Acquisitions Trade and asset purchase – detailed aspects Basic TOGC conditions VAT status of buyer Property rental businesses Incorrectly charged VAT VAT recovery on legal and professional costs ...

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