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The VAT implications of landlord and tenant barter transactions

06 July 2020

There has been a marked increase in lease concessions being given in exchange for landlord favourable variations - for example additional rent free periods being agreed for the removal of a future tenant break. These are presently classed as barter transactions...

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Authors

Rebecca Kitchingham
Rebecca Kitchingham
Partner
Sheffield
Philip Anderson
Philip Anderson
Partner
London