Recharged costs

We act for a company that buys options on land and property and then sells the options on without developing the sites. We understand that these would be exempt sales.

However what would be the situation if our client company did not buy the option but instead merely earned a fee in its capacity of finding a decent site to develop and then charged a fee to the purchaser for introducing them to the owner?

Would this be a standard-rated sale? Our client would not know what the company it is charging is going to do with the site – that is its choice.

Our same client company bought an option to acquire some land which it will sell to a separate company with which the directors/shareholders are also involved.

This site will be developed and new residential properties will be built.

However the original...