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Official guidance
VAT Land and Property

VATLP23000 · Option to tax - anti-avoidance test

  • VATLP23100 · What is the aim of the anti-avoidance test?
  • VATLP23200 · What is the test?
  • VATLP23300 · What is a 'relevant pre-commencement grant'?
  • VATLP23400 · What changes have been made to the anti-avoidance measures?
  • VATLP23500 · How does the anti-avoidance test work in practice?
  • VATLP23600 · What is funding and financing?
  • VATLP23700 · In what circumstances are persons 'connected'?
  • VATLP23800 · What is the meaning of 'occupation'
  • VATLP23900 · What is the meaning of 'eligible purposes'?
  1. VAT Land and Property
  2. Option to tax - anti-avoidance test: contents

VATLP23000 | Option to tax - anti-avoidance test: contents

From HM Revenue & Customs · VAT Land and Property

Contents9 entries

  1. VATLP23100Option to tax - anti-avoidance test: what is the aim of the anti-avoidance test?
  2. VATLP23200Option to tax - anti-avoidance test: what is the test?
  3. VATLP23300Option to tax - anti-avoidance test: what is a 'relevant pre-commencement grant'?
  4. VATLP23400Option to tax - anti-avoidance test: what changes have been made to the anti-avoidance measures?: contents
  5. VATLP23500Option to tax - anti-avoidance test: how does the anti-avoidance test work in practice?
  6. VATLP23600Option to tax - anti-avoidance test: what is funding and financing?
  7. VATLP23700Option to tax - anti-avoidance test: in what circumstances are persons 'connected'?
  8. VATLP23800Option to tax - anti-avoidance test:what is the meaning of 'occupation'
  9. VATLP23900Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: contents
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