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RICS reassured on rent-free periods

RICS reassured on rent-free periods - 1991 - RICS Press Release (PR123/91) 16 December 1991 (2) .

HM Customs and Excise are not planning to introduce charges for VAT on rent- free periods offered in commercial property leases, despite fears raised by a recent judgement.

Subjects--Topical Terms:
NEVILLE RUSSELL CASE
RENT-FREE PERIODS

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