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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.
Find out about changes to Capital Gains Tax and Company Share Option Plan (CSOP) rules from 6 April 2023, and when to make a valuation request.
Stop being a relevant associate of an option to tax land or buildings using form VAT1614B.
Use form VAT1614F to exclude a new building that's been built on land you opted to tax for VAT purposes.
How to use a cost utility analysis to evaluate your digital health product.
Rules for digital and printed passport photos and how to get one
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Guidance for offering a default option for defined contribution automatic enrolment pension schemes
Find out when land that’s used for other schemes and funding sources can be entered into an SFI agreement.
Contains proposals for long term options received by the Airports Commission and lists organisations who made the submissions.
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