EC clarifies VAT on lease surrenders
Cullen, S.
EC clarifies VAT on lease surrenders - 1994 - CSW - The Property Week 46(6) 10 February 1994, 58(1) .
Summarises the European Court ruling on "Lubbock Fine & Co v Customs and Excise Commissioners" on VAT on lease surrenders where the landlord pays the tenant. (See WB3001-52 and Abs50055).
EC DIRECTIVE 77/388
FINANCE ACT 1989
IMMOVABLE PROPERTY
LEASES
PREMIUMS
SURRENDER OF LEASES
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
VALUED ADDED TAX (BUILDING AND LAND) ORDER 1991
EC clarifies VAT on lease surrenders - 1994 - CSW - The Property Week 46(6) 10 February 1994, 58(1) .
Summarises the European Court ruling on "Lubbock Fine & Co v Customs and Excise Commissioners" on VAT on lease surrenders where the landlord pays the tenant. (See WB3001-52 and Abs50055).
EC DIRECTIVE 77/388
FINANCE ACT 1989
IMMOVABLE PROPERTY
LEASES
PREMIUMS
SURRENDER OF LEASES
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
VALUED ADDED TAX (BUILDING AND LAND) ORDER 1991