Rent-free but not tax-free?
Language: English Series: Taxation ; 129(3365) 6 August 1992, 455-456(2)Publication details: 1992Subject(s): Summary: Questions the wisdom of the "Ridgeons Bulk Ltd" decision, where the tenant, undertaking repairs to the property in return for a peppercorn rent on a lease granted by its parent company, was found to be making a supply of building works to the lessor and therefore was liable for VAT on the rent as payment for this supply.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS46993 (Browse shelf(Opens below)) | 1 | Available | 60300-1001 |
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Questions the wisdom of the "Ridgeons Bulk Ltd" decision, where the tenant, undertaking repairs to the property in return for a peppercorn rent on a lease granted by its parent company, was found to be making a supply of building works to the lessor and therefore was liable for VAT on the rent as payment for this supply.