VAT on rent free periods

VAT on rent free periods - 1992 - Accountancy Age 19 March 1992, 11(1) .

A VAT tribunal is likely to find that VAT is payable on the notional value of a three year rent-free period. This decision could mean many businesses facing large VAT bills.


NEVILLE RUSSELL V CUSTOMS AND EXCISE COMMISSIONERS
RENT-FREE PERIODS
RIDGONS BULK
VALUE ADDED TAX