Disapplication of the option to tax ― anti-avoidance provisions

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Disapplication of the option to tax ― anti-avoidance provisions
  • Summary of the main types of transactions affected by the anti-avoidance provisions
  • How can a business determine whether the disapplication will apply?
  • Relevant legislation
  • What is a grant and a grantor?
  • What is an eligible purpose?
  • What are connected persons?
  • What does financing the development mean?
  • What does occupying mean?
  • The 10% occupation rule
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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