Business premises with value added
Ozanne, J.
Business premises with value added - 1992 - Accountancy April 1992, 90(1) .
Warns that tenants could face VAT liability on rent-free periods in the light of "Lambert Smith Hampton v Customs and Excise Commissioners". decision.
BUSINESS TENANCIES
LAMBERT SMITH HAMPTON
LEASES
RENT-FREE PERIODS
Business premises with value added - 1992 - Accountancy April 1992, 90(1) .
Warns that tenants could face VAT liability on rent-free periods in the light of "Lambert Smith Hampton v Customs and Excise Commissioners". decision.
BUSINESS TENANCIES
LAMBERT SMITH HAMPTON
LEASES
RENT-FREE PERIODS