Support for reform of tenancy tax
Support for reform of tenancy tax
- 1993
- Financial Times 26 July 1993, 8(1) .
Cameron Markby Hewitt`s "What future for the institutional lease" raises issues of importance to commercial landlords; reform of tax on service charge sinking funds, abolition of liability for rates on empty unlettable buildings and powers for landlords to enforce breaches in tenants` obligation to repair.
BUSINESS RATES
EMPTY BUILDINGS
LEASE REFORM
LEASES
OBLIGATION TO REPAIR
REFORM
RENT REVIEW CLAUSE
SERVICE CHARGES
Cameron Markby Hewitt`s "What future for the institutional lease" raises issues of importance to commercial landlords; reform of tax on service charge sinking funds, abolition of liability for rates on empty unlettable buildings and powers for landlords to enforce breaches in tenants` obligation to repair.
BUSINESS RATES
EMPTY BUILDINGS
LEASE REFORM
LEASES
OBLIGATION TO REPAIR
REFORM
RENT REVIEW CLAUSE
SERVICE CHARGES