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Exempt supply despite an option

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part H: The option to tax H9 Implications of the option – input tax Repayment to HMRC VAT incurred after opting VAT recovered on the basis of an intention to opt VAT recovered prior to a decision on the option VAT incurred during previous use ...

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