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The VAT life of a Business: part 3

Publication date: 01 May 04 | Source: TAX ADVISER (UK)

Issue: May 2004

Pages: pp. 29 - 30

This article looks at some of the key VAT points that apply when the owner of the business decides it is time to put his feet up and sell - usually as a going concern.

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Author profile

Neil is Associate Professor of Economics and Head of School, Australian School of Taxation (Atax) in the Faculty of Law at the University of New South Wales. He is also Research Director of the Australian Tax Research Foundation and an advisor to the Business Coalition for Tax Reform.
Current at 26 July 2006
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