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Official guidance
VAT Land and Property

VATLP24800 · Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?

  • VATLP24810 · Introduction
  • VATLP24820 · Rents and service charges
  • VATLP24830 · Use of lease agreement to acquire finance
  • VATLP24840 · Lease premiums
  • VATLP24850 · Pension fund contributions
  • VATLP24860 · Transfers of land
  • VATLP24870 · Other types of non-monetary assistance
  • VATLP24880 · Incidental or trivial payments
  1. Option to tax anti-avoidance - funding and financing: contents
  2. Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: contents

VATLP24800 | Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: contents

From HM Revenue & Customs · VAT Land and Property

Contents8 entries

  1. VATLP24810Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: introduction
  2. VATLP24820Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: rents and service charges
  3. VATLP24830Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: use of lease agreement to acquire finance
  4. VATLP24840Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: lease premiums
  5. VATLP24850Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: pension fund contributions
  6. VATLP24860Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: transfers of land
  7. VATLP24870Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: other types of non-monetary assistance
  8. VATLP24880Option to tax anti-avoidance - funding and financing: other payments or transfers from tenant to owner - funding or not?: incidental or trivial payments
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