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Surrendering VAT

Surrendering VAT - 1994 - Estates Gazette (9404) 29 January 1994, 61(1) .

Opinion varies whether, after "Lubbock Fine & Co v Customs & Excise Commissioners", VAT will be refunded to landlords, for lease surrenders in the past.

Subjects--Topical Terms:
EC SIXTH DIRECTIVE
LEASES
PREMIUMS
SURRENDER OF LEASE
VALUE ADDED TAX

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