Hello and welcome to JustAnswer. I am here to help you. I am reviewing your question and will respond to you shortly.
Thank you for your question.
Unfortunately, you don't inherit the option to tax from the seller of the property.
If you wish to opt to tax land including buildings, you have to register for it.
You should notifiy your decision to opt to Tax.
Section 4 of VAT Notice 742a covers the area - How to opt to tax and it can be found here
I hope this is helpful and answers your question.
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Thank you for your reply.
You are looking at a transaction that took place back in 2013.
There are time limits stipulated in Sec 4.2 and belated notifications.
You are best advised to contact specialist section of VAT with HMRC and check with them if belated notification would be acceptable before your client makes a decision. The last thing you want is deciosion to opt to tax and not been able to reclaim VAT input on the purchase.