Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Part of the package

21 April 2015 / Neil Warren
Issue: 4497 / Categories: Comment & Analysis , exempt supply of land , VAT
warren_edit_2

VAT concerns for landlords who offer extra services

KEY POINTS

  • Does a rental arrangement include exclusivity?
  • In Willant Trust Ltd (TC4172) the taxpayer offered a wedding service rather just a venue.
  • What other services are included in the hire of a football ground?
  • Care must be taken when describing supplies as rent.

It is sometimes tempting in the VAT world to describe a supply in a way to obtain a favourable result when the reality is that the goods or services being sold are very different from the wording on say a sales invoice or order form.

A common example is a charge from say business A to business B for a recharge of overheads in relation to shared premises.

If business B cannot claim input tax perhaps because it is making exempt...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon