1. Commentary
  2. Value-Added Tax and VAT on Property

Value-Added Tax and VAT on Property, Finance Act 2016

5.9.5Opting to tax an exempt assignment or surrender If your assignment or surrender is exempt from VAT, the parties can agree to opt to tax the surrender. The joint option to tax for surrenders i...
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Other Editions

  • Value-Added Tax and VAT on Property, Finance Act 2016
  • Value-Added Tax and VAT on Property, Finance (No. 2) Act 2013
  • Value-Added Tax and VAT on Property, Finance Act 2012