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

Value-Added Tax and VAT on Property, Finance (No. 2) Act 2023

3.9The Option to Tax 3.9.1How do you opt to tax? VATCA s97(1)(c) A landlord’s right to opt to tax a lease is contained within s97. Section 97(1)(c) tells us that a Landlord can exercise the optio...
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