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Six-month rule – the ‘cooling off’ period

VAT on Construction, Land and Property

Author:
Martin Scammell
Publisher:
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
Part H: The option to tax H10 Revocation or termination of the option Revocation General conditions for revocation Revocation without permission – further conditions Revocation with HMRC’s permission Interaction with TOGCs Options on multiple properties ...

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