'Commerciality' allows you to recognise that losses to the Crown
can be minimised by optimising achievable yield from the
arrangement and by acknowledging that a successfully rescued
business will trade on to pay business and withholding taxes in the
future.
It is reason to support a viable business that has identified
and remedied its past mistakes. It is not an excuse to accept
unsatisfactory proposals or compromise VAS acceptance criteria.
Remember that there may be conflicts between the commercial
interests of the parties involved in VAs such as
