The taxation of service charges

Spencer, P.

The taxation of service charges - 1990 - Law Society`s Gazette 87(31) 5 September 1990, 24-25(2) .

Explains the taxation of service charges on commercial property , considering the timing of the landlord `s expenditure and service charge receipts, the treatment of capital expenditure, sinking funds and the treatment of rents , including service charges, in relation to VAT .