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Contents

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: supplies not affected by an option: contents
  2. Option to tax: supplies not affected by an option: land or buildings affected by anti-avoidance measures

VATLP22345 | Option to tax: supplies not affected by an option: land or buildings affected by anti-avoidance measures

From HM Revenue & Customs · VAT Land and Property

An option to tax is disapplied in respect of supplies resulting from a grant that falls within the anti-avoidance measures described in section 13, Notice 742A Opting to tax land and buildings.

Further information about the anti avoidance measures is in VATLP23000 below.

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