VAT on rent-free periods
Language: English Series: Estates Times ; (1121) 22 November 1991, 1(1)Publication details: 1991Subject(s): Summary: Customs & Excise is charging VAT on rent-free periods claiming that they are to be treated as similar to reverse premiums and therefore subject to VAT. This thinking goes against "Neville Russell v Customs & Excise" 1987 VATTR 13 194.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2746-43 (Browse shelf(Opens below)) | 1 | Available | 50565-1001 |
Customs & Excise is charging VAT on rent-free periods claiming that they are to be treated as similar to reverse premiums and therefore subject to VAT. This thinking goes against "Neville Russell v Customs & Excise" 1987 VATTR 13 194.