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- W2904759974 abstract "The sale of a business is in substance the sale of a number of assets bundled together. Generally, GST would be charged on the transfer of each asset according to the rules applicable to that asset, i.e. standard-rate, zero-rate or exempt.However, where a business is transferred as a going concern (a “TOGC”), the transaction may be treated as an excluded transaction under the Goods and Services Tax (Excluded Transactions) Order. If so, the trans-action would be treated as neither a supply of goods nor a supply of services and therefore outside the scope of GST. No GST is then chargeable on the sale of the business." @default.
- W2904759974 created "2018-12-22" @default.
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- W2904759974 date "2018-10-01" @default.
- W2904759974 modified "2023-09-23" @default.
- W2904759974 title "Transfer of a going concern" @default.
- W2904759974 hasPublicationYear "2018" @default.
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