Real Estate Elections (REE)

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

  • Real Estate Elections (REE)
  • What is an REE?
  • When is an option to tax effective under an REE?
  • What purchases are excluded from an REE?
  • Options to tax made before an REE
  • Automatic revocation where no interest held
  • Converting a single option into separate options to tax
  • Notifying HMRC of an REE
  • Providing up to date REE lists to HMRC
  • Global options to tax
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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