The option to tax is a major VAT planning tool but you have got to get the detail right to take full advantage - and getting it wrong can be very costly. There are a mass of rules and regulations concerning the option to tax and this report provides ...
valuable expert guidance to all of them. Other key areas of difficulty covered include transfers of going concerns and capital goods scheme regulations - both of which contain traps for the unwary. All traps are avoidable. The report highlights the traps and explains how to avoid them.