VAT on dilapidations
VAT on dilapidations
- 1987
- Taxation 120(3120) 23 October 1987, 74-75(2) .
Discusses the decision in Elite Investments Ltd v T I Bainbridge Silencers Ltd (No 2) , ChD 23 January 1987, see Abstract 38125, which concerned an additional claim by the landlords for 15% VAT on damages were awarded in respect of the cost of repairing the roof of the tenanted property.
BREACH OF COVENANT
INHERENT DEFECT
REPAIRING COVENANTS
Discusses the decision in Elite Investments Ltd v T I Bainbridge Silencers Ltd (No 2) , ChD 23 January 1987, see Abstract 38125, which concerned an additional claim by the landlords for 15% VAT on damages were awarded in respect of the cost of repairing the roof of the tenanted property.
BREACH OF COVENANT
INHERENT DEFECT
REPAIRING COVENANTS