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Gives key advice on open space, sports and recreation facilities, public rights of way and the new Local Green Space designation.
Check which supplies of sport, physical recreation, and physical education services qualify for exemption from VAT.
Find out when transactions involving land and buildings are exempt from VAT.
Instructions on when to undertake DLM on the 2010 and 2017 rating lists.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Natural England’s ‘Recreation ReMEDIES’ project is launched today with £2.5 million of funding.
Upper Tribunal Tax & Chancery decision of Mr Justice Warren and Judge McKenna on 30 July 2015.
Increasing numbers of people living in cities and towns across England are visiting the natural environment.
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