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VAT: original tenants and guarantors

By: Contributor(s): Language: English Series: Estates Gazette ; (9624) 15 June 1996, 138-139(2)Publication details: 1996Subject(s): Summary: Explores the VAT implications for occupiers of commercial property when they dispose of leaseholds and considers the impact of the Landlord and Tenant (Covenants) Act 1995. Case law.