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The article 5(2B) notification

VAT on Construction, Land and Property

Martin Scammell
Bloomsbury Professional
Publication Date:
April 2021
Law Stated At:
March 2021
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 ...

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