Assets, getting in

Creditors

General rule

Personal representatives

Becoming partnership or incorporating

Beneficiaries of estate

Creditors

Classes

Interest payment to

Subrogation

Death, continuation of business

Deceased as

Drawings

Payments made for outside scope items

Payments received for non-supplies

Formation of partnership, de-registration

Legatees of business

Partnership, forming

Personal representatives

Authority

Carrying on business

Indemnity to

No competition by

Practical position

Private petrol

– see Road fuel

Private use of cars, output tax

Redemption of deductions

Registration

Conversion to partnership and vice versa

Transfer of business as going concern

Registration forms

Paid gross CIS302

Paid net of tax CIS301

Turnover test threshold