The option to tax: disapplication | Practical Law
This practice note considers situations where an option to tax will be disapplied such that it does not have effect.
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The option to tax: disapplication
Practical Law UK Practice Note 6-508-0343
(Approx. 25 pages)
The option to tax: disapplication
by
Martin Scammell
and adapted by
Practical Law Tax
Related Content
Maintained
•
United Kingdom
This practice note considers situations where an option to tax will be disapplied such that it does not have effect.