Peter Jenkins looks at the way the TOGC rules are interpreted by HMRC and questions whether this is in line with the ECJ judgment in Zita Modes, Sarl Case C-497/01
'In the event of a transfer whether for consideration or not...
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Peter Jenkins looks at the way the TOGC rules are interpreted by HMRC and questions whether this is in line with the ECJ judgment in Zita Modes, Sarl Case C-497/01
'In the event of a transfer whether for consideration or not...
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If you do not subscribe but are a registered user, please enter your details in the following boxes: