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Sale of part of a business

VAT on Construction, Land and Property

Author:
Martin Scammell
Publisher:
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part J: Transfer of a going concern J2 TOGC conditions – the business being transferred Relevance to property The Directive The UK provisions The activity being transferred Must the activity involve the making of supplies? Reliance on others ...

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