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VAT: option to tax

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HMRC has updated its guidance Changes to notifying an option to tax land and buildings during coronavirus (covid-19) to further extend the period during which an option to tax can be notified within 90 days of the date the decision to opt was made. The 90-day window will now continue to apply to decisions made up to 31 July 2021. The notification window is expected to revert to the previous 30 days when the temporary extension expires.

Issue: 1539
Categories: News