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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.
Check temporary changes to the time limit and rules for notifying an option to tax land and buildings.
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives
Your employer may offer you company shares as a reward for working for…
This gives you the option to regularly save and buy shares. If you get…
This is a savings-related share scheme where you can buy shares with your…
This gives you the option to buy up to £60,000 worth of shares from 6…
A company can offer you Enterprise Management Incentives (EMIs) if it has…
To be an employee shareholder, you must own shares in your employer’s…
You can transfer up to £20,000 of employee shares into a stocks and shares…
The ‘gain’ is the profit you make when you sell shares that have increased…
Use form VAT1614F to exclude a new building that's been built on land you opted to tax for VAT purposes.
Use employment related securities (ERS) to reward, retain or give incentives to your employees, including any tax advantages.
Find out how to tell HMRC about a real estate election for land or buildings that are taxable for VAT purposes using form VAT1614E.
Traditional term for wine
Find out about cover policy and indicators for countries and territories that are covered by UK Export Finance.
An overview of voting in the UK, including voting in person, postal and proxy voting, and voting if you're abroad.
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