The taxation of service charges
Language: English Series: Law Society`s Gazette ; 87(31) 5 September 1990, 24-25(2)Publication details: 1990Subject(s): Summary: Explains the taxation of service charges on commercial property , considering the timing of the landlord `s expenditure and service charge receipts, the treatment of capital expenditure, sinking funds and the treatment of rents , including service charges, in relation to VAT .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS43432 (Browse shelf(Opens below)) | 1 | Available | 41686-1001 |
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Explains the taxation of service charges on commercial property , considering the timing of the landlord `s expenditure and service charge receipts, the treatment of capital expenditure, sinking funds and the treatment of rents , including service charges, in relation to VAT .