VAT: treatment of tenants` fitting out costs
VAT: treatment of tenants` fitting out costs
- 1992
- Simon`s Tax Intelligence (41) 15 October 1992, 867-868(1) .
Customs and Excise is introducing an extra-statutory concession under the self-supply charge on buildings rule. The value of supplies made to the person liable to pay the charge only needs to be included in the calculation. Details are contained in VAT notice 742A Part III, to be revised in due course.
EXTRA-STATUTORY CONCESSION
FITTING-OUT COSTS
SELF-SUPPLY CHARGE
VALUE ADDED TAX
Customs and Excise is introducing an extra-statutory concession under the self-supply charge on buildings rule. The value of supplies made to the person liable to pay the charge only needs to be included in the calculation. Details are contained in VAT notice 742A Part III, to be revised in due course.
EXTRA-STATUTORY CONCESSION
FITTING-OUT COSTS
SELF-SUPPLY CHARGE
VALUE ADDED TAX