ELECTION TO TAX – Belated notification – Evidence of election – Whether notification made after property has been sold can be effective – Yes – Whether fact that VAT was charged on rents was sufficient evidence of election – Yes – VATA Sch 10 pp 2 and 3(6)
[2005] UKVAT V19326
Bailii
England and Wales
VAT
Updated: 04 December 2021; Ref: scu.238049