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UK Case Alert: HMRC v College of Pediatrics | LinkedIn

The issue in point in this case related to whether the sale of a property, which had the benefit of an agreement to lease in place with a prospective tenant, was the transfer of a property letting business. The First-tier tribunal (FTT) ruled that, in the circumstances, there had been such a transfer but the Upper Tribunal has reversed that decision.

via UK Case Alert: HMRC v College of Pediatrics | LinkedIn.

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