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 owner’s development?
3. VATLP24300

   What are funds?
4. VATLP24400

   How to approach a funding question – key conditions
5. VATLP24500

   Intention at the time the finance is provided
6. VATLP24600

   What do we mean by owner’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 – funding or not?: contents