Transfer Of A Business As A Going Concern (Norway)

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Commentary

36 Norway

When a business is sold as a going concern, the transferee may need to register

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Corporate interest restriction ― administrative aspects

Income tax losses ― overview

Parking provision and expenses

Transfer of assets to beneficiaries ― legal, administration and tax issues

Simple assessments

Interest on late paid tax

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Transfer of a business as a going concern (Norway)

36 Norway

Corporate interest restriction ― administrative aspects

Income tax losses ― overview

Parking provision and expenses

Transfer of assets to beneficiaries ― legal, administration and tax issues

Simple assessments

Interest on late paid tax

BPR ― trading and investment businesses

Spouse exemption from inheritance tax

Inter-spouse transfer

Interest and penalties on late paid tax under self assessment

Withholding tax

VAT registration ― change of VAT registration details

Residential property and capital allowances

Reverse charge ― buying in services from outside the UK

Payment of tax due under self assessment

Timing of disposal for capital gains tax

Foreign self-employment

Enterprise investment scheme tax relief

Tax implications of administration and liquidation

Furnished holiday lets

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Transfer of a business as a going concern (Norway)

36 Norway

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT