Property owners and developers
Case law on opting and developers and intention
Commentary –
Indirect Tax Reporter ¶35-010
Cash contributions to local authority under TCPA 1990, s. 106
Commentary –
Indirect Tax Reporter ¶37-325
Co-ownership, registration
Commentary –
Indirect Tax Reporter ¶33-150
;
Indirect Tax Reporter ¶43-878
Developers of non-commercial property
Dwellings
Commentary –
Indirect Tax Reporter ¶34-350
Relevant residential purpose and relevant charitable purpose building
Commentary –
Indirect Tax Reporter ¶34-375
Residential caravan park
Sellers, option to tax
Commentary –
Indirect Tax Reporter ¶35-125
Election to tax
– see Option to tax
Generally
Commentary –
Royse on Construction Industry Scheme 4.2.1
;
Royse on Construction Industry Scheme 4.3.3
Intending trader registration
Commentary –
Indirect Tax Reporter ¶43-260
Planning agreements
– see Planning agreements
Self-supply provisions
– see Self-supplies
Tripartite transactions
Commentary –
Indirect Tax Reporter ¶18-650