Q&As

Is VAT payable on a ‘reverse premium’ paid by a tenant on surrender? Does it matter if the landlord has elected to waive the exemption?

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Published on LexisPSL on 05/01/2016

The following Property Q&A provides comprehensive and up to date legal information covering:

  • Is VAT payable on a ‘reverse premium’ paid by a tenant on surrender? Does it matter if the landlord has elected to waive the exemption?

Is VAT payable on a ‘reverse premium’ paid by a tenant on surrender? Does it matter if the landlord has elected to waive the exemption?

Where a tenant pays the landlord to take back a lease, the payment is an exempt supply (subject to the option to tax—Value

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