VATLP22000 - Option to tax: contents

1. VATLP22050

   Overview of the option to tax
2. VATLP22100

   What is the relevant UK legislation?
3. VATLP22150

   What is the European basis for the option to tax?
4. VATLP22200

   Legislative changes since the option to tax was introduced
5. VATLP22250

   Scope of the option to tax: contents
6. VATLP22300

   Supplies not affected by an option: contents
7. VATLP22350

   Decision and notification: contents
8. VATLP22400

   Belated notification of an option to tax: contents
9. VATLP22450

   Disclosure of an option to tax to a third party
10. VATLP22500

    Permission options
11. VATLP22550

    Input tax and the option to tax: contents
12. VATLP22600

    How are rent adjustments following sales and purchases treated?
13. VATLP22650

    What about opted properties on hand at deregistration?