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Welcome clarification from HMRC on landlord and tenant barter transactions 

30/07/2020

HMRC has released very helpful guidance confirming that they do not consider that a number of commonly agreed landlord and tenant lease concessions should be classed as barter transactions for VAT purposes. As commented on in our previous Law-Now on barter transactions...

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Authors

Portrait ofPhilip Anderson
Philip Anderson
Partner
London
Portrait ofAlexandra Tuck
Alexandra Tuck
Senior Associate
Bristol