Value added tax: new developments in the treatment of rent -frees

Boutell, M.

Value added tax: new developments in the treatment of rent -frees - 1992 - Estates Gazette (9237) 19 September 1992, 97(1) .

Discusses VAT implications of the giving of rent-free periods as a result of the decision of the VAT London Tribunal in "Ridgeons Bulk v Customs and Excise Commissioners".


CUSTOMS AND EXCISE COMMISSIONERS V BATTERSEA LEISURE LTD
RENT-FREE PERIODS
VALUE ADDED TAX