Updates: VAT Land and Property
2025
Option to tax - anti-avoidance test: how does the anti-avoidance test work in practice?
Removed the image attachment and incorporated text of the attachments examples within the page
Removed 'Updates' sub-heading from main contents page as pages had already been archived
2023
Option to tax: what about opted properties on hand at deregistration?
Link to guidance page VATSC23600 amended to VATSC03360
2022
VAT Land and Property: update index
Page archived – Old legacy update page no longer required
VAT Land and Property: recent changes
Page archived – Old legacy update page no longer required
Land and property: recent changes
Page archived – Old legacy update page no longer required
2017
Option to tax - anti-avoidance test: how does the anti-avoidance test work in practice?
Extra examples added
Option to tax anti-avoidance - funding and financing: contents
New link to page 24750 created