Surrenders in the course of a business are exempt from value added tax ('VAT')1. They may be taxable if the tenant has exercised
**Trials are provided to all ½Û×ÓÊÓƵ products and content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these ½Û×ÓÊÓƵ services please email customer service via our online form. Free trials are only available to individuals based in the UK, Ireland and selected UK overseas territories and Caribbean countries. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to ½Û×ÓÊÓƵ or register for a free trial.
CONTINUE READING
To continue reading Halsbury's Laws of England, register for a free Lexis+ trial.
0330 161 1234