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Plenty to declare on an option to tax

By: Language: English Series: Property Week ; 61(2) 16 January 1998, 25(1)Publication details: 1998Subject(s): Summary: Examines `option to tax`, the ability to charge VAT in respect of commercial property subject to restrictions introduced by the Finance Act 1997.

Examines `option to tax`, the ability to charge VAT in respect of commercial property subject to restrictions introduced by the Finance Act 1997.