VATLP22550 - Option to tax: input tax and the option to tax: contents
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VATLP22560Permission options - what is a fair and reasonable attribution of pre-option input tax?
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VATLP22570Withdrawal of previous concessionary treatment ('quasi capital goods scheme')
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VATLP22580Circumstances under which you should consider refusing permission
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VATLP22590Input tax incurred in anticipation of an option to tax
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VATLP22595Can pre-registration input tax be claimed?