VATLP24000 - Option to tax anti-avoidance - funding and financing: contents

Note: this guidance was written in conjunction with trade bodies when the anti-avoidance test was introduced in 1997.

  1. VATLP24100
    How the law works
  2. VATLP24200
    Under what circumstances is someone considered to have financed the owner’s development?
  3. VATLP24300
    What are funds?
  4. VATLP24400
    How to approach a funding question � key conditions
  5. VATLP24500
    Intention at the time the finance is provided
  6. VATLP24600
    What do we mean by owner’s development of the land?
  7. VATLP24700
    Treatment of fit out works paid for by a tenant
  8. VATLP24750
    Further examples of arrangements between landlords and tenants. Is there a provision of finance?
  9. VATLP24800
    Other payments or transfers from tenant to owner � funding or not?: contents