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VAT: original tenants and guarantors

Steel, T

VAT: original tenants and guarantors - 1996 - Estates Gazette (9624) 15 June 1996, 138-139(2) .

Explores the VAT implications for occupiers of commercial property when they dispose of leaseholds and considers the impact of the Landlord and Tenant (Covenants) Act 1995. Case law.

Subjects--Topical Terms:
COVENANTS
LANDLORD AND TENANT (COVENANTS) ACT 1995
LEASES
LIABILITY
OVERRIDING LEASES
PRIVITY OF CONTRACT
VALUE ADDED TAX

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