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


Relevant residential purpose and relevant charitable purpose building

Residential caravan park

Sellers, option to tax

Election to tax

– see Option to tax


Intending trader registration

Planning agreements

Self-supply provisions

– see Self-supplies

Tripartite transactions