Marlow Gardner & Cooke v HMRC

This document is only available with a paid isurv subscription.

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...

Explore the subscription options here to get full access to isurv, including downloads.

Try isurv for 1 month!

You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.

Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.

For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584