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Ray Wilkins received a red card in the 1986 match against Morocco, David Beckham received one in the 1998 match against Argentina and Wayne Rooney received one in the 2006 match against Portugal. Steven Gerrard received a yellow card in the 2014 World Cup, but did not receive a red.
Explanation
When the sale of a business is treated as the "Transfer of a Going Concern" (TOCG) then it is "neither a supply of goods nor a supply of services" and so no VAT is due. There are a number of conditions that need to be met before you can treat a sale as a TOCG, so you would never assume something qualifies without careful thought!
The Indian is an ocean and nowhere near the Koreas!