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03 March 2015
VAT on improvements; Interesting idea; Slightly Chile; Professional pension
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VAT on improvements
The VAT liability when a company improves a building that it leases
My clients own a farmhouse and a small area of land with a couple of redundant farm buildings but they are not farmers. They own a company that rents a storage unit of about 6 000 square feet from a third party.
Subject to obtaining planning consent they are planning to grant a lease to their company (an informal arrangement with a rent-free period at the...
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