VATLP24000 - Option to tax anti-avoidance - funding and financing: contents

Note: this guidance was written in conjunction with trade bodies when the anti-avoidance test was introduced in 1997.

  1. VATLP24100
    How the law works
  2. VATLP24200
    Under what circumstances is someone considered to have financed the owner바카라 사이트™s development?
  3. VATLP24300
    What are funds?
  4. VATLP24400
    How to approach a funding question 바카라 사이트“ key conditions
  5. VATLP24500
    Intention at the time the finance is provided
  6. VATLP24600
    What do we mean by owner바카라 사이트™s development of the land?
  7. VATLP24700
    Treatment of fit out works paid for by a tenant
  8. VATLP24750
    Further examples of arrangements between landlords and tenants. Is there a provision of finance?
  9. VATLP24800
    Other payments or transfers from tenant to owner 바카라 사이트“ funding or not?: contents