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VAT & Developing A Property Business

John Davison Indirect Tax Partner Baker Tilly concludes our series on the various VAT problems of developing a property business. In this article he discusses the option to tax
When we last left Albion Properties they had developed all their sites except for the new shopping centre that they were building — The Saddlers Centre. In this last article in a series of eight I will be looking how the election to waive exemption or the option to tax as it is more commonly called affects Albion.
The site
The Saddlers site contains the brewery and is bounded at the rear (the North) by parkland that had been owned by Albion but was...

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