Sale of a Going-Concern

Reclaiming VAT on Your Purchases

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Reclaiming VAT on Your Purchases

Sale of a Going-Concern

The sale of a going-concern is the sale of a business that is sold wholly or the sale of a part of the business capable of operating separately. The business must be a going-concern at the time of sale and carried on up to the time of the transfer to the purchaser.

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The Tax Reform Unit (St. Kitts)
Inland Revenue Department
3rd Floor E.C. Daniel Building
Cayon Street
Basseterre
St. Kitts

Tel: (869) 467-1931
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The Tax Reform Unit (Nevis)
Inland Revenue Department
Main Street
Charlestown
Nevis

Tel: (869) 469-5521 ext. 2221
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St. Kitts Nevis Inland Revenue Department

Tax Reform Unit

Reclaiming VAT on Your Purchases

Sale of a Going-Concern

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