A very taxing option

Chase, G.

A very taxing option - 1997 - Property Week 59(13) 27 June 1997, 27(1) .

Flowchart to analyse when people have an `option to tax` on a transaction under Finance Act 1997 s37 which gives vendors and landlords the option to pass VAT on to tenants and buyers in certain circumstances.


FINANCE ACT 1997 S37
OPTION TO TAX
VALUE ADDED TAX