Case law on opting and developers and intention

Commentary – VAT Reporter ¶35-010

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

Commentary – VAT Reporter ¶37-325

Co-ownership, registration

Commentary – VAT Reporter ¶33-150 ; VAT Reporter ¶43-878

Developers of non-commercial property

Disposals by persons other than person constructing

Commentary – VAT Reporter ¶34-450

Dwellings

Commentary – VAT Reporter ¶34-350

Refurbishment

Commentary – VAT Reporter ¶34-425

Relevant residential purpose and relevant charitable purpose building

Commentary – VAT Reporter ¶34-375

Residential caravan park

– see Residential caravan parks

Sellers, option to tax

Commentary – VAT Reporter ¶35-125

Short leases – planning point

Commentary – VAT Reporter ¶34-400

Surrenders of leases

Commentary – VAT Reporter ¶34-475

Election to tax

– see Option to tax

Generally

Commentary – 4.2.1 ; 4.3.3

Intending trader registration

Commentary – VAT Reporter ¶43-260

Planning agreements

– see Planning agreements

Self-supply provisions

– see Self-supplies

Speculative, recovery of VAT

Commentary – VAT Reporter ¶19-451 ; VAT Reporter ¶33-275

Tripartite transactions

Commentary – VAT Reporter ¶18-650