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What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
Section last updated December 2015.
Sections (14.01 - 14.209) last updated: April 2024.
Upper Tribunal tax and Chancery decision of Mrs Justice Bacon and Judge Greg Sinfield on 28 March 2024
Residential Property Tribunal Decision of Judge Latham, Ms Krisco FRICS and Ms West on 6 July 2021
Sections (18.01 - 18.99) last updated: April 2024.
Section last updated: April 2024.
Southern Region, Judge Whitney on 15 June 2020
Sections (125.01 - 125.27) last updated: April 2023.
Residential Property Tribunal Decision of Judge Ian Holdsworth FRICS & Mr Duncan Jagger FRICS on 4 April 2023
Sections (2.01 - 2.31) last updated: September 2017.
First-Tier Property Tribunal Final Reason Decision of Judge Dutton and Mr S Wheeler MCIEH, CEnvH dated 21 February 2024
Sections (13.01 - 13.19) last updated: April 2024.
Southern Region, Judge Dobson on 9 April 2020
Residential Property Tribunal Decision of Judge Daley and Mr Waterhouse on 03 November 2021
NORTHERN REGION TRIBUNAL JUDGE LAURENCE BENNETT SITTING ON 24 FEBRUARY 2020
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