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

– see Residential caravan parks

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