VAT is a minefield for both parties
Vivian, J.
VAT is a minefield for both parties - 1996 - Property Week 56(2) 12 July 1996, 22-23(2) .
Warns that VAT rules on leases are a minefield for landlord and tenant. Gives guidelines on rules, including for landlord`s - election to waive exemption, surrenders and reverse surrenders, incentives on grant; and for tenants - specific charges to tenants, and landlords` costs.
LANDLORDS
LEASES
SERVICE CHARGES
SURRENDER OF LEASE
TENANTS
VALUE ADDED TAX
VAT is a minefield for both parties - 1996 - Property Week 56(2) 12 July 1996, 22-23(2) .
Warns that VAT rules on leases are a minefield for landlord and tenant. Gives guidelines on rules, including for landlord`s - election to waive exemption, surrenders and reverse surrenders, incentives on grant; and for tenants - specific charges to tenants, and landlords` costs.
LANDLORDS
LEASES
SERVICE CHARGES
SURRENDER OF LEASE
TENANTS
VALUE ADDED TAX