VAT and lease surrenders
Dick, J.
VAT and lease surrenders - 1990 - Estates Gazette (9035) 1 September 1990, 43-76(2) .
One of the changes to VAT legislation introduced by the Finance Act 1989 was the imposition of VAT on the surrender of a lease by the tenant . Following the removal of this exemption , this article examines the VAT consequences of such a surrender and the problems that could arise.
BUSINESS TENANCIES
PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES
VAT and lease surrenders - 1990 - Estates Gazette (9035) 1 September 1990, 43-76(2) .
One of the changes to VAT legislation introduced by the Finance Act 1989 was the imposition of VAT on the surrender of a lease by the tenant . Following the removal of this exemption , this article examines the VAT consequences of such a surrender and the problems that could arise.
BUSINESS TENANCIES
PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES