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Official guidance
VAT Land and Property

VATLP22250 · Option to tax: scope of the option to tax

  • VATLP22260 · Introduction
  • VATLP22270 · What constitutes a building?
  • VATLP22280 · Options exercised before 1 March 1995 in relation to agricultural land and parades, precincts and complexes
  1. Option to tax: contents
  2. Option to tax: scope of the option to tax: contents

VATLP22250 | Option to tax: scope of the option to tax: contents

From HM Revenue & Customs · VAT Land and Property

Contents3 entries

  1. VATLP22260Option to tax: scope of the option to tax: introduction
  2. VATLP22270Option to tax: scope of the option to tax: what constitutes a building?
  3. VATLP22280Option to tax: scope of the option to tax: options exercised before 1 March 1995 in relation to agricultural land and parades, precincts and complexes
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