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By: Contributor(s): Language: English Series: Estates Gazette ; (1518) 9 May 2015, 82-84(3)Publication details: 2015Subject(s): Summary: Argues that landlords and tenants should ensure the tax consequences of lease re-gearing should be considered before entering into any arrangements. Lease re-gearing means that the term of an existing lease are restructured or varied by mutual agreement. This can be because leases negotiated and put in place in less certain economic times may need to be adapted to better fit a healthier business or a change in occupational needs.
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Item type Current library Call number Copy number Status Barcode
Journal article London Journal article L158670 (Browse shelf(Opens below)) 1 Available 158670-1001

Argues that landlords and tenants should ensure the tax consequences of lease re-gearing should be considered before entering into any arrangements. Lease re-gearing means that the term of an existing lease are restructured or varied by mutual agreement. This can be because leases negotiated and put in place in less certain economic times may need to be adapted to better fit a healthier business or a change in occupational needs.