In the second of a two-part article Martin Scammell of Ernst & Young LLP looks at Customs' announcement on tenant inducements
In my article last week (18 July Issue 798) I covered inducement payments linked to work carried out by a tenant. I will now go on to discuss the concept of an anchor tenant.
Anchor tenants etc
The Business Brief wastes few words on its final example of a taxable inducement. This is where the tenant is:
'acting as anchor tenant'.
What does this mean? The Business Brief makes no attempt to elaborate beyond saying that:
'publicity...
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In the second of a two-part article Martin Scammell of Ernst & Young LLP looks at Customs' announcement on tenant inducements
In my article last week (18 July Issue 798) I covered inducement payments linked to work carried out by a tenant. I will now go on to discuss the concept of an anchor tenant.
Anchor tenants etc
The Business Brief wastes few words on its final example of a taxable inducement. This is where the tenant is:
'acting as anchor tenant'.
What does this mean? The Business Brief makes no attempt to elaborate beyond saying that:
'publicity...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
