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How to sell biodiversity units to developers for biodiversity net gain: explore the market, register a gain site and record allocations.
Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.
How developers can create and enhance habitat on-site to deliver biodiversity net gain (BNG).
This Tax Information and Impact Note is about allowing Entrepreneurs' Relief on deferred gains.
How local planning authorities can ensure that developers and land managers meet the requirements for biodiversity net gain (BNG).
Guidance on what BNG is and how it affects land managers, developers and local planning authorities.
If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called 'business transfer relief')
Natural England's terms and conditions for applications to the register and payment of the application fee.
What you need to do as a developer to meet biodiversity net gain (BNG) requirements.
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
This note is part of the statutory guidance under s215 of the HRA 2008 (from 1 April 2024)
How developers can use habitat creation or enhancements to count towards their biodiversity net gain (BNG).
Find out what to do if you need to register a biodiversity gain site and record allocation of off-site biodiversity gains to a development at the same time.
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
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