Readers’ forum: Option to tax

I own the freehold of a three-storey building in Manchester – all three floors are currently occupied by commercial tenants paying a market rent and I have opted to tax the building. The tenants on the two upper floors will depart very soon due to Covid-19 and my plan is then to sell the freehold of the building to a developer who should be able to obtain planning permission to convert the upper floors into dwellings. However I wish to retain my interest in the ground floor so that I can continue to earn rent from these tenants so I would ask for a long lease to be granted to me by the developer for this floor.

I am unsure about the VAT outcome of my plans. For example do I charge VAT on the full sale to the developer or is this not necessary...