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VAT and the Surrender of Leases

Journal of Property Finance

ISSN: 0958-868X

Article publication date: 1 December 1992

365

Abstract

Considers the effect of the European Court′s ruling in relation to VAT zero rating of transactions concerning land and buildings. Describes some legitimate tax planning. Discusses whether the UK legislation is in accordance with the sixth EC VAT Directive.

Keywords

Citation

Cushnir, A.M. (1992), "VAT and the Surrender of Leases", Journal of Property Finance, Vol. 3 No. 2. https://doi.org/10.1108/09588689210033837

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited

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