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Part J: Transfer of a going concern J5 TOGC conditions – the option to tax The condition What the notification means Checking the position – single occupier Checking the position – multiple occupiers HMRC’s interpretation Late notification Incorrect notification ...
The article 5(2B) notification
VAT on Construction, Land and Property
- Author:
- Martin Scammell
- Publisher:
- Bloomsbury Professional
- Publication Date:
- April 2021
- Law Stated At:
- March 2021
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