VAT traps for landlord and tenant

Price, A.

VAT traps for landlord and tenant - 1992 - Property Finance 4(8) September 1992, 93-94(2) .

Warns of the circumstances where the granting of a lease might involve unexpected VAT consequences in, for instance, payment of inducements to a tenant by the landlord, or in the incentive of rent-free periods.


CUSTOMS & EXCISE NOTICE 742B
NEVILLE RUSSELL V THE COMMISSIONERS
VALUE ADDED TAX