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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. Option to tax - anti-avoidance test: contents
  2. Option to tax - anti-avoidance test: what is funding and financing?

VATLP23600 | Option to tax - anti-avoidance test: what is funding and financing?

From HM Revenue & Customs · VAT Land and Property

Guidance on our policy regarding funding and financing was agreed with trade bodies and can be found in VATLP24000.

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