Guidance

Practice Note: apportioning the price paid for a business transferred as a going concern

Guidance on how to apportion the price paid for a business that has been transferred as a going concern.

Documents

Practice Note: Apportioning the price paid for a business transferred as a going concern

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Details

An apportionment of the price paid for a business as a going concern between the underlying assets may be required for tax purposes in a number of instances.

Published 30 September 2013