– see also Lease premiums; Property income; Leases and leasing

Adjustments

Legislation/Regulatory – FA96 Sch. 5, para. 47
HMRC Guidance – CH21060 ; CH56700

Apportionment: payments received for non-supplies

Commentary – Indirect Tax Reporter ¶10-602

Business premises

– see Business premises

Capital sums for leases

– see Leased plant and machinery

Charities, exemption from tax

Commentary – Quick Overview ¶62810

Commercial property

Rent apportionments

Commentary – Indirect Tax Reporter ¶34-965

Rent-free periods

Commentary – Indirect Tax Reporter ¶34-825

Deductible expenses

– see Deductions

Deductions, wholly and exclusively incurred for professional purpose

Case Law – Revenue and Customs Commissioners v Healy. [2013] BTC 1,958

Default by tenant

Invoices and recovery

Commentary – Indirect Tax Reporter ¶37-825

Landlord's rights

Commentary – Indirect Tax Reporter ¶37-800

Landlord's VAT position

Commentary – Indirect Tax Reporter ¶37-750

Electric wayleaves

– see Electricity undertakings

Employer-provided accommodation

Commentary – Tax Reporter ¶414-575
HMRC Guidance – EIM11307 ; EIM11308 ; EIM11309 ; EIM11310
Case Law – CORDY (H.M. INSPECTOR OF TAXES) v. GORDON. ; Heaton (H.M. Inspector of Taxes) v. Bell ; MACHON (H.M. INSPECTOR OF TAXES) v. McLOUGHLIN. ; TENNANT v. SMITH (Surveyor of Taxes).

Failed deduction of tax, set off against later payments of rent

Case Law – Tenbry Investments Ltd v. Peugeot Talbot Motor Co Ltd. [1992] BTC 547

Farming and market gardening

Commentary – Tax Reporter ¶272-050

Finance lease rental payments

Commentary – Quick Overview ¶5850

Finance leases

– see Finance leases

Foreign property, deduction of interest

Case Law – Ockenden (H.M. Inspector of Taxes) v. Mackley. [1982] BTC 151

Front end loading

Commentary – Tax Reporter ¶304-840

Future liabilities, provision in accounts

Case Law – Herbert Smith v. Honour (HM Inspector of Taxes). [1999] BTC 44

Garage leased for car parking/storage

Case Law – (1977) 1 BVC 1,058

Garages, local authorities

Commentary – Indirect Tax Reporter ¶51-940

Grants of leases and licences, tax point

Commentary – Indirect Tax Reporter ¶35-925

Guarantee payments

Commentary – Tax Reporter ¶216-300 ; Tax Reporter ¶708-200
HMRC Guidance – BIM46815
Case Law – HEASTIE (H.M. INSPECTOR OF TAXES) v. VEITCH & CO. THE COMMISSIONERS OF INLAND REVENUE v. VEITCH & CO. ; HYETT (H.M. INSPECTOR OF TAXES) v. LENNARD ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; THE COMMISSIONERS OF INLAND REVENUE v. THE FALKIRK IRON COMPANY, LIMITED

Guarantee payments, input tax

Case Law – Kenwood Appliances Ltd. [1996] BVC 2,676 ; Vivat Holdings plc. [1996] BVC 2,504

Income tax

Case Law – Jeffries (H.M. Inspector of Taxes) v. Stevens. [1982] BTC 251

Increases, repayment of duty

Legislation/Regulatory – PR 14/5/99

Loss of, damages

Commentary – Indirect Tax Reporter ¶37-560

Meaning of rent

Commentary – Tax Reporter ¶300-025

Mines, quarries and other concerns

– see Mines, quarries and other concerns

National Insurance contributions

Commentary – Quick Overview ¶12270

Notice to quit for failure to pay rent, option to tax

Case Law – Mason v Boscawen. [2009] BVC 75

Opting to tax causing addition of VAT

Arrears collected from subtenant

Commentary – Indirect Tax Reporter ¶35-075

Generally

Commentary – Indirect Tax Reporter ¶35-075

VAT valid part of rent demanded

Commentary – Indirect Tax Reporter ¶35-075

Part of consideration, assignment of lease

Case Law – Swayne v Inland Revenue Commissioners. [2008] BTC 7,007

Payments in lieu of

Commentary – Tax Reporter ¶300-120

Penal

Legislation/Regulatory – SA1891 s. 77(1)

Plant and machinery allowances

– see Plant and machinery allowances

Pre-registration input tax

Commentary – Indirect Tax Reporter ¶19-134
Case Law – Jerzynek. [2005] BVC 2,078

Premiums

– see Lease premiums

Property income

– see Property income

Received

Drug dealer renting table in coffeeshop

Commentary – Indirect Tax Reporter ¶18-070

Flat-rate scheme

Commentary – Indirect Tax Reporter ¶55-355

Received under Schedule D, Case VI, existence of trade

Case Law – Gittos v. Barclay (H.M. Inspector of Taxes). [1982] BTC 197

Recovery of balance due under agreement, entitlement

Case Law – Smallwood v Sheppards. [2008] BTC 7,005

Rent to loan, Scotland

Legislation/Regulatory – FA93 s. 203

Rent to mortgage, England and Wales

Legislation/Regulatory – FA93 s. 202

Rent-free periods

Commercial property

Commentary – Indirect Tax Reporter ¶34-825

Transfer of property during

Commentary – Indirect Tax Reporter ¶36-700
HMRC Guidance – Notice 700/9

Sale/lease back of land

– see Sale/lease back of land

Short-term lettings

Case Law – Griffiths (H.M. Inspector of Taxes) v. Pearman. Griffiths (H.M. Inspector of Taxes) v. Jackson. [1983] BTC 68

Stamp duty land tax

Adjustment where rent ceasing to be uncertain

Legislation/Regulatory – FA2003 Sch. 17A, para. 8

Agricultural tenancies

Legislation/Regulatory – FA2003 Sch. 17A, para. 7(4A)

Calculation

Legislation/Regulatory – FA2003 Sch. 5, para. 2 ; FA2009 s. 10(1)
HMRC Guidance – SDLTM13100 ; SDLTM17050 ; SDLTM17055 ; SDLTM17060

Consideration other than rent

Legislation/Regulatory – FA2003 Sch. 5, para. 9, 9A ; FA2008 s. 95(2), (3)

First review in final quarter of fifth year

Legislation/Regulatory – FA2003 Sch. 17A, para. 7A

Increases in

Legislation/Regulatory – FA2003 Sch. 17A, para. 13, 14, 15

Net present value of rent payable over term of lease

Legislation/Regulatory – FA2003 Sch. 5, para. 3 ; Misc. 322
HMRC Guidance – SDLTM13075 ; SDLTM17070

Overlap period in case of grant of further lease

Legislation/Regulatory – FA2003 Sch. 17A, para. 9

Periods before grant of lease, amounts payable

Legislation/Regulatory – FA2003 Sch. 5, para. 1A

Reduction of rent/term/or other variation of lease

Legislation/Regulatory – FA2003 Sch. 17A, para. 15A

Temporal discount rate

Legislation/Regulatory – FA2003 Sch. 5, para. 8

Variable or uncertain

Legislation/Regulatory – FA2003 Sch. 17A, para. 7

Surplus business accommodation

Commentary – Tax Reporter ¶222-300 ; Tax Reporter ¶300-010 ; Tax Reporter ¶709-090
HMRC Guidance – BIM41015

Trading expenditure

Commentary – Tax Reporter ¶208-700 ; Tax Reporter ¶216-300 ; Tax Reporter ¶708-200
HMRC Guidance – BIM46815 ; BIM46840 ; BIM47800 ; BIM47820 ; BIM47825 ; BIM75010
Case Law – HEASTIE (H.M. INSPECTOR OF TAXES) v. VEITCH & CO. THE COMMISSIONERS OF INLAND REVENUE v. VEITCH & CO. ; HYETT (H.M. INSPECTOR OF TAXES) v. LENNARD ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; THE COMMISSIONERS OF INLAND REVENUE v. THE FALKIRK IRON COMPANY, LIMITED

Turnover rent under lease

Commentary – Indirect Tax Reporter ¶37-558

Under a lease, value added tax interaction with stamp duty

Legislation/Regulatory – SP 11/91

Unoccupied premises

Commentary – Tax Reporter ¶216-300 ; Tax Reporter ¶708-200
HMRC Guidance – BIM46815
Case Law – HEASTIE (H.M. INSPECTOR OF TAXES) v. VEITCH & CO. THE COMMISSIONERS OF INLAND REVENUE v. VEITCH & CO. ; HYETT (H.M. INSPECTOR OF TAXES) v. LENNARD ; Strick (H.M. Inspector of Taxes) v. Regent Oil Co. Ltd. Commissioners of Inland Revenue v. Regent Oil Co. Ltd. ; THE COMMISSIONERS OF INLAND REVENUE v. THE FALKIRK IRON COMPANY, LIMITED

VAT due after cessation of business

Commentary – Indirect Tax Reporter ¶19-140 ; Indirect Tax Reporter ¶44-030