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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 supplies...
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