Rent-free period

Rent-free period - 1994 - Estates Gazette Case Summaries 1994 EGCS 68 (9/4/94) .

"Ridgeons Bulk Ltd v Customs & Excise Commissioners", QBD 23 March 1994, concerned deduction of input tax during a rent-free period and assessment of output tax on the supply of building services.


INPUT TAX
LEASES
OUTPUT TAX
RENT-FREE PERIODS
VALUE ADDED TAX