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

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

2.23Options to Buy The VAT treatment of an option to buy land (sometimes termed a “call option”) is determined by the VAT status of the land over which the option is granted. This was held to be t...
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Other Editions

  • Value-Added Tax & 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