VATLP22000 - Option to tax: contents

  1. VATLP22050
    Overview of the option to tax
  2. VATLP22100
    What is the relevant UK legislation?
  3. VATLP22150
    What is the European basis for the option to tax?
  4. VATLP22200
    Legislative changes since the option to tax was introduced
  5. VATLP22250
    Scope of the option to tax: contents
  6. VATLP22300
    Supplies not affected by an option: contents
  7. VATLP22350
    Decision and notification: contents
  8. VATLP22400
    Belated notification of an option to tax: contents
  9. VATLP22450
    Disclosure of an option to tax to a third party
  10. VATLP22500
    Permission options
  11. VATLP22550
    Input tax and the option to tax: contents
  12. VATLP22600
    How are rent adjustments following sales and purchases treated?
  13. VATLP22650
    What about opted properties on hand at deregistration?