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Value added tax: new developments in the treatment of rent -frees

By: Language: English Series: Estates Gazette ; (9237) 19 September 1992, 97(1)Publication details: 1992Subject(s): Summary: Discusses VAT implications of the giving of rent-free periods as a result of the decision of the VAT London Tribunal in "Ridgeons Bulk v Customs and Excise Commissioners".

Discusses VAT implications of the giving of rent-free periods as a result of the decision of the VAT London Tribunal in "Ridgeons Bulk v Customs and Excise Commissioners".