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A very taxing option

By: Language: English Series: Property Week ; 59(13) 27 June 1997, 27(1)Publication details: 1997Subject(s): Summary: 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.

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.