Case law on opting and developers and intention

Cash contributions to local authority under TCPA 1990, s. 106

Co-ownership, registration

Developers of non-commercial property

Disposals by persons other than person constructing



Relevant residential purpose and relevant charitable purpose building

Residential caravan park

Sellers, option to tax

Short leases – planning point

Surrenders of leases

Election to tax

– see Option to tax


Intending trader registration

Planning agreements

Self-supply provisions

– see Self-supplies

Speculative, recovery of VAT

Tripartite transactions