VATLP23000 | Option to tax - anti-avoidance test: contents
From HM Revenue & Customs · VAT Land and Property
Contents9 entries
- VATLP23100Option to tax - anti-avoidance test: what is the aim of the anti-avoidance test?
- VATLP23200Option to tax - anti-avoidance test: what is the test?
- VATLP23300Option to tax - anti-avoidance test: what is a 'relevant pre-commencement grant'?
- VATLP23400Option to tax - anti-avoidance test: what changes have been made to the anti-avoidance measures?: contents
- VATLP23500Option to tax - anti-avoidance test: how does the anti-avoidance test work in practice?
- VATLP23600Option to tax - anti-avoidance test: what is funding and financing?
- VATLP23700Option to tax - anti-avoidance test: in what circumstances are persons 'connected'?
- VATLP23800Option to tax - anti-avoidance test:what is the meaning of 'occupation'
- VATLP23900Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: contents