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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.
The OJEU ITT part 2 template(s) to be used as part of the invitation to tender documentation under BDUK’s 2016 State Aid Decision
Annual reporting on the uptake of options within Countryside Stewardship, Environmental Stewardship and Sustainable Farming Incentive (SFI) agreements. The number of agreements per geographical area (ITL2) is also reported.
Use form VAT1614F to exclude a new building that's been built on land you opted to tax for VAT purposes.
Countryside Stewardship, Environmental Stewardship and Sustainable Farming Incentive option uptake data as of 1st April 2024
Information for pregnant women with singleton (having only one baby) and twin pregnancies who have received a higher-chance result from the combined or quadruple screening test
Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Revoke an option to tax land or buildings for VAT purposes after 20 years have passed using form VAT1614J.
Don’t include personal or financial information like your National Insurance number or credit card details.
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