SolvedVATLP23900 | Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: contents
From HM Revenue & Customs · VAT Land and Property
Contents5 entries
- VATLP23910Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: introduction
- VATLP23920Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: what is 'wholly' or 'substantially wholly'?
- VATLP23930Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: what if the property is not used?
- VATLP23940Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: what about occupation by doctors, schools, universities and other types of businesses who make predominantly exempt supplies?
- VATLP23950Option to tax - anti-avoidance test: what is the meaning of 'eligible purposes'?: what about occupation by government departments and local authorities?