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VATLP23400 | Option to tax - anti-avoidance test: what changes have been made to the anti-avoidance measures?: contents

From HM Revenue & Customs · VAT Land and Property

Note: VATLP26000 of this guidance contains a summary of legislative changes relating to the option to tax (including the anti-avoidance provision) since 1989.

Contents3 entries

  1. VATLP23410Option to tax - anti-avoidance test: what changes have been made to the anti-avoidance measures?: extension to the measure from 10 March 1999
  2. VATLP23420Option to tax - anti-avoidance test: what changes have been made to the anti-avoidance measures?: changes effective from 18 March 2004
  3. VATLP23430Option to tax - anti-avoidance test: what changes have been made to the anti-avoidance measures?: the '10 per cent Occupation Rule' effective from 1 April 2010