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VAT registration

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part J: Transfer of a going concern J4 TOGC conditions – the buyer The requirement Meaning of taxable person Timing – when the condition needs to be met Meeting the condition by registering Relying on the seller’s turnover Relying on the seller’s turnover – non-UK buyers ...

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