Overview of the option to tax

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

  • Overview of the option to tax
  • What land and property is covered by the option to tax?
  • Land that is opted to tax
  • Buildings that are opted to tax
  • Properties opted before 1 March 1995
  • Notifying or applying for an option to tax
  • Notifying or applying for an option to tax
  • Belated notification of an option to tax
  • Who needs to opt to tax?
  • Beneficial owners
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
Popular documents