VAT and rent-free periods
Language: English Series: Rent Review & Lease Renewal ; 12(4) Summer 1992, 332-341(5)Publication details: 1992Subject(s): Summary: Taking the view of HM Customs and Excise that VAT should not be charged on rent-free periods, `unless services are performed in return by the tenant for the landlord`, the article explores the circumstances whereby such services may be granted, and how liability for VAT may be incurred.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS47153 (Browse shelf(Opens below)) | 1 | Available | 60940-1001 |
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Taking the view of HM Customs and Excise that VAT should not be charged on rent-free periods, `unless services are performed in return by the tenant for the landlord`, the article explores the circumstances whereby such services may be granted, and how liability for VAT may be incurred.