LON (96/1964)

No. 15,388

Decision given 6 March 1998.

Transfer of business as a going concern – Decision on preliminary matters – Sale of public house where vendor had elected to waive exemption – Whether election attached to goodwill to land – Whether fixtures or fittings covered by the election.

  The hearing was to decide two preliminary matters: (1) whether on the transfer of a business as a going concern the goodwill and fixtures and fittings formed a part of the land covered by an election to tax and (2) whether the election extended to the whole of the land or part.

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