My company client is purchasing a commercial property. There were two tenants although one has now vacated so the intended use is one tenant - the same tenant! - to continue and my client will then use the remaining 2/3rds of the property/land for it's own business use.
Ordinarily I would know this is a TOGC because of buying a property with tenants in. I still think it's a TOGC so please confirm if I'm wrong.
We then move to the easy question. The last time I did a 1614 form was when tinternet was in it's infancy....paper forms!!! How do we submit 1614 "elections" to HMRC nowadays. It still looks like complete a pdf, print and post to Cochrane Street in Glasgow. Have HMRC not moved on? No way, no REQUIREMENT, even to do this only online or "please email the form".