| 000 | 01105cab a2200301 4500 | ||
|---|---|---|---|
| 001 | ABS46993 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u60300 | ||
| 041 | _aeng | ||
| 100 | _aMainprice, H. | ||
| 245 | _aRent-free but not tax-free? | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aTaxation _v129(3365) 6 August 1992, 455-456(2) |
||
| 520 | _aQuestions 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. | ||
| 650 | _aNEVILLE RUSSELL V CUSTOMS & EXCISE COMMISSIONERS | ||
| 650 | _aRENT FREE PERIODS | ||
| 650 | _aREPAIRS | ||
| 650 | _aRIDGEONS BULK LTD V CUSTOMS & EXCISE COMMISSIONERS | ||
| 650 | _aSUPPLY | ||
| 650 | _aTENANTS | ||
| 650 | _aVAT TRIBUNALS | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 |
_aLandlord and tenant _96252 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c37161 _d37161 |
||