Option to tax

Beneficial owner v legal owner

Commentary – Indirect Tax Reporter ¶35-085

Generally

Commentary – Indirect Tax Reporter ¶36-425

Summary

Commentary – Indirect Tax Reporter ¶36-400

Transfer of business as a going concern and nominees

Commentary – Indirect Tax Reporter ¶36-450 ; Indirect Tax Reporter ¶36-452 ; Indirect Tax Reporter ¶54-168
HMRC Guidance – Notice 700/9