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Business premises with value added

By: Language: English Series: Accountancy ; April 1992, 90(1)Publication details: 1992Subject(s): Summary: Warns that tenants could face VAT liability on rent-free periods in the light of "Lambert Smith Hampton v Customs and Excise Commissioners". decision.

Warns that tenants could face VAT liability on rent-free periods in the light of "Lambert Smith Hampton v Customs and Excise Commissioners". decision.