MAN (89/551)

No. 4993

Decision given 13 June 1990.

Input tax – Agreement for surrender of a lease with a release of the tenant’s obligations under the repairing clause – Surrender for a monetary consideration and therefore a taxable supply – New lease entered into on condition appellant repaired the premises – Whether such repair attributable to the surrender.

  The issue was whether the appellant was entitled to reclaim input tax on repair work following the surrender of a lease and the grant of a lease to a new tenant.

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