51.   However, private sales of houses are subject to the doctrine of caveat emptor.

52.   Expansion itself went up erm, circulation by twenty three er, percent last year and ad sales were up fourteen percent.

53.   The college market in the U S A was the weakest for decades, but our college sales were up ten percent.

54.   For example, if the sale is a demerger or unbundling process used to counter a hostile bid, timing will be critical.

55.   Asset sales are complex transactions.

56.   It is therefore by no means certain that share sales would be quicker to complete.

57.   If there is an assets sale to Newco, the vendor company will be liable to tax.

58.   However, strictly this finding was obiter, since it was held that the sale was a consumer sale and the clause was therefore ineffective.

59.   The Commissioners claimed purchase tax on these coins, but the House of Lords held that there had been no sale.

60.   However, it also came to be recognised that a sale can be by description even though the buyer has seen the goods.