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

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

2.9The Option to Tax an Exempt Sale 2.9.1The option VATCA s94(5) Where a businessperson4 makes a sale to another businessperson that would otherwise be exempt, the two of them can agree that the ...
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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