| 000 | 00828cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS47153 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u60940 | ||
| 041 | _aeng | ||
| 100 | _aWoolich, R. | ||
| 245 | _aVAT and rent-free periods | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aRent Review & Lease Renewal _v12(4) Summer 1992, 332-341(5) |
||
| 520 | _aTaking 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. | ||
| 650 | _aRENT-FREE PERIODS | ||
| 650 | _aVALUE ADDED TAX | ||
| 690 | _aTAXATION | ||
| 700 | _aCox, C. | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c37680 _d37680 |
||