Impact of option to tax revealed

Posted by on 23 June, 2014
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This item was filled under Tax

HMRC have published a report on the impact of the VAT option to tax, the measure introduced in 1989 to alleviate the burden on UK businesses.

A supplier of land can opt to tax to recover the VAT incurred as input tax. The system removes the VAT cost for developers and investors, but they must …

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