Rent-free periods ruled VAT free

Rent-free periods ruled VAT free - 1992 - Estates Times (1130) 14 February 1992, 3(1) VAT Newsletter (11) February 1992 (2) .

Customs and Excise has withdrawn its VAT penalty on the rent-free period charged to Lambert Smith Hampton after issuing a revised assessment. Call for Customs and Excise to issue ruling on rent-free periods. See also WB2746-43.


BUSINESS TENANCIES
LAMBERT SMITH HAMPTON
PERFORMANCE OF A SERVICE TO THE LANDLORD
RENT-FREE PERIODS
VALUE ADDED TAX