LON (97/551)

No. 16,117

Decision given 11 June 1999.

Lease – Payment for reverse surrender of lease – Whether tenant entitled to deduct input tax – Whether taxable supplies made by landlord or tenant – Value Added Tax Act 1994, s. 5 and Sch. 4, para. 5 and 9 and Sch. 9, Grp. 1, Note (1).

  The issue was whether the appellant was entitled to recover input tax in respect of the premium which it paid to its then landlord on the reverse surrender of premises which it had occupied in The Arndale Centre at Wandsworth, London (‘the premises’).

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