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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 ...
VAT registration
VAT on Construction, Land and Property
- Author:
- Martin Scammell
- Publisher:
- Bloomsbury Professional
- Publication Date:
- April 2021
- Law Stated At:
- March 2021
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