Beneficial owners
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