VAT and lease surrenders
Language: English Series: Estates Gazette ; (9035) 1 September 1990, 43-76(2)Publication details: 1990Subject(s): Summary: One of the changes to VAT legislation introduced by the Finance Act 1989 was the imposition of VAT on the surrender of a lease by the tenant . Following the removal of this exemption , this article examines the VAT consequences of such a surrender and the problems that could arise.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS43433 (Browse shelf(Opens below)) | 1 | Available | 41692-1001 |
One of the changes to VAT legislation introduced by the Finance Act 1989 was the imposition of VAT on the surrender of a lease by the tenant . Following the removal of this exemption , this article examines the VAT consequences of such a surrender and the problems that could arise.