SolvedVATLP24000 | Option to tax anti-avoidance - funding and financing: contents
From HM Revenue & Customs · VAT Land and Property
Note: this guidance was written in conjunction with trade bodies when the anti-avoidance test was introduced in 1997.
Contents9 entries
- VATLP24100Option to tax anti-avoidance - funding and financing: how the law works
- VATLP24200Option to tax anti-avoidance - funding and financing: under what circumstances is someone considered to have financed the owner’s development?
- VATLP24300Option to tax anti-avoidance - funding and financing: what are funds?
- VATLP24400Option to tax anti-avoidance - funding and financing: how to approach a funding question - key conditions
- VATLP24500Option to tax anti-avoidance - funding and financing: intention at the time the finance is provided
- VATLP24600Option to tax anti-avoidance - funding and financing: what do we mean by owner’s development of the land?
- VATLP24700Option to tax anti-avoidance - funding and financing: treatment of fit out works paid for by a tenant
- VATLP24750Option to tax anti-avoidance: further examples of arrangements between landlords and tenants. Is there a provision of finance?
- VATLP24800Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: contents