Option to tax

Beneficial owner v legal owner

Commentary – VAT Reporter ¶35-085

Generally

Commentary – VAT Reporter ¶36-425

Summary

Commentary – VAT Reporter ¶36-400

Transfer of business as a going concern and nominees

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