VAT on rent - getting the lease right
Ross, M.
VAT on rent - getting the lease right - 1990 - Law Society`s Gazette 87 (39) 31 October 1990, 24-28 .
This three part series features the authors` 1990 Blundell Memorial Lecture on drafting leases for business tenancies in the light of the 1989 VAT legislation. Part One looks at VAT payments on granting a lease, premiums and end of leases, VAT silent leases and essential clauses ; Part Two looks at definitions clause , Interpretation clause stamp duty tenants covenant, alienation covenant, insurance, landlords` obligations and user covenant whilst Part Three deals with VAT payment of rent reviews application.
Block management
CASE LAW
EC DIRECTIVES
FINANCE ACT 1989
LANDLORD AND TENANT
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
REPAIRS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX GENERAL REGULATIONS 1985
VAT on rent - getting the lease right - 1990 - Law Society`s Gazette 87 (39) 31 October 1990, 24-28 .
This three part series features the authors` 1990 Blundell Memorial Lecture on drafting leases for business tenancies in the light of the 1989 VAT legislation. Part One looks at VAT payments on granting a lease, premiums and end of leases, VAT silent leases and essential clauses ; Part Two looks at definitions clause , Interpretation clause stamp duty tenants covenant, alienation covenant, insurance, landlords` obligations and user covenant whilst Part Three deals with VAT payment of rent reviews application.
Block management
CASE LAW
EC DIRECTIVES
FINANCE ACT 1989
LANDLORD AND TENANT
BUILT ENVIRONMENT-BUILDING MAINTENANCE AND REFURBISHMENT
REPAIRS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX GENERAL REGULATIONS 1985