Is 'those' acceptable here?

'Remember that most sales are transfers as a going concern and no VAT is payable anyway. In those situations you do not need to worry about ...'

In the past, I would have corrected to 'these' but I'm starting to think that maybe I overmark when I proofread legal documents. What do you think? Thanks.

My problem with that sentence is more fundamental: I'm having trouble understanding what "those/these situations" are exactly. What does "as a going concern" mean?

I think 'those' sounds fine here. Actually I find it more natural than 'these'.

I believe either could work. 'These' sounds smoother to me, however, I guess I'd say 'those' if I felt a bit uncomfortable with the situation [given the context].

Jasmin165 said:

What does "as a going concern" mean?

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'a going concern' = a functioing business
'transfers [of a business] as a going concern' = transferring ownership of a functioning business

Never seen it before? Nor had I until I started working!

EnglishMuffin said:

I think 'those' sounds fine here. Actually I find it more natural than 'these'.

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Interesting. I prefer 'these' as a determiner where it relates to a preceding sentence because there is 'no distance' ('these here'/'those there') but, you know, if you prefer 'those', maybe others do too. And so, my conclusion for now is: it doesn't matter which you use here. Thanks.

Swan's PEU says:

'this (these)', 'that (those)', and 'it (they)' can all be used to refer back to things or situations that have just been talked or written about. 'it/they' does not give any special emphasis.

this (these) and that (those) are more emphatic; they shine a light, so to speak, on the things or situations, suggesting an interesting new fact has been mentioned.

This/these is preferred when there is more to say about the new subject of discussion.

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I prefer 'these'.

I just realised why I prefer 'those':

The metaphorical distance that 'those' implies makes it sound like you are talking about what would happen in the event that..
Whereas 'these' sounds like the conditions have already been met to create this circumstance and this is what you now have to do.

I hope that makes sense. I know what I mean but found it hard to express.

:roll:

EnglishMuffin said:

I just realised why I prefer 'those':

The metaphorical distance that 'those' implies makes it sound like you are talking about what would happen in the event that..
Whereas 'these' sounds like the conditions have already been met to create this circumstance and this is what you now have to do.

I hope that makes sense. I know what I mean but found it hard to express.

:roll:

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Hmm, that sounds to me like you're saying you'd prefer 'In those situations' in conditional/hypothetical structures. I'm not convinced and in any case, in the context given, the 'situations' are very much in existence. That said, I'm not convinced 'those' is wrong, so henceforth shock:, did I write that? Too many years as a legal proofreader!) I will accept either, unless the context suggests otherwise (got to cover all angles, you know, in this profession!).