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VAT and Commercial Property

Continuing our series of basic informative articles Gary Barnett of Simmons & Simmons brings us the second part of his article covering VAT treatment of some common commercial transactions
This is the second part of the Back to Basics article on the VAT treatment of commercial property (Part 1 is in The Tax Journal 12 September 2005 Issue 804). The first part set out the basic rules for the VAT treatment of property. The aim of this part is to apply those rules to some of the more commonly encountered commercial property situations and transactions.
The grant or assignment of a lease or a licence to occupy a commercial building in...
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