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Official guidance
VAT Land and Property

VATLP22300 · Option to tax: supplies not affected by an option

  • VATLP22310 · Introduction
  • VATLP22320 · Buildings to be used solely for relevant charitable purpose
  • VATLP22330 · Land sold to a relevant housing association
  • VATLP22340 · Buildings used for both commercial and residential purposes
  • VATLP22345 · Land or buildings affected by anti-avoidance measures
  1. Option to tax: contents
  2. Option to tax: supplies not affected by an option: contents

VATLP22300 | Option to tax: supplies not affected by an option: contents

From HM Revenue & Customs · VAT Land and Property

Contents5 entries

  1. VATLP22310Option to tax: supplies not affected by an option: introduction
  2. VATLP22320Option to tax: supplies not affected by an option: buildings to be used solely for relevant charitable purpose
  3. VATLP22330Option to tax: supplies not affected by an option: land sold to a relevant housing association
  4. VATLP22340Option to tax: supplies not affected by an option: buildings used for both commercial and residential purposes
  5. VATLP22345Option to tax: supplies not affected by an option: land or buildings affected by anti-avoidance measures
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