Marlow Gardner & Cooke v HMRC

This document is only available to subscribers.

This case concerns the notification of the option to tax. An option to tax was made and later evidenced by the charging of VAT. However, the option to tax was not notified to HMRC until six years later, after the trader had sold the property. HMRC chose to accept the...

This page is only available to isurv subscribers. Sign up for a free-trial to access this content.

Alternatively, you can gain access now and purchase isurv online here

.