Rents
Adjustments
Apportionment: payments received for non-supplies
Business premises
Capital sums for leases
Charities, exemption from tax
Commercial property
Rent apportionments
Rent-free periods
Deductible expenses
Deductions, wholly and exclusively incurred for professional purpose
Default by tenant
Invoices and recovery
Landlord's rights
Landlord's VAT position
Electric wayleaves
Employer-provided accommodation
Failed deduction of tax, set off against later payments of rent
Farming and market gardening
Finance lease rental payments
Finance leases
Foreign property, deduction of interest
Front end loading
Future liabilities, provision in accounts
Garage leased for car parking/storage
Garages, local authorities
Grants of leases and licences, tax point
Guarantee payments
Guarantee payments, input tax
Income tax
Increases, repayment of duty
Loss of, damages
Meaning of rent
Mines, quarries and other concerns
National Insurance contributions
Notice to quit for failure to pay rent, option to tax
Opting to tax causing addition of VAT
Arrears collected from subtenant
Generally
VAT valid part of rent demanded
Part of consideration, assignment of lease
Payments in lieu of
Penal
Plant and machinery allowances
Pre-registration input tax
Premiums
Property income
Received
Drug dealer renting table in coffeeshop
Flat-rate scheme
Received under Schedule D, Case VI, existence of trade
Recovery of balance due under agreement, entitlement
Rent to loan, Scotland
Rent to mortgage, England and Wales
Rent-free periods
Commercial property
Transfer of property during
Sale/lease back of land
Short-term lettings
Stamp duty land tax
Adjustment where rent ceasing to be uncertain
Agricultural tenancies
Calculation
Consideration other than rent
First review in final quarter of fifth year
Increases in
Net present value of rent payable over term of lease
Overlap period in case of grant of further lease
Periods before grant of lease, amounts payable
Reduction of rent/term/or other variation of lease
Temporal discount rate
Variable or uncertain
Surplus business accommodation
Trading expenditure
Turnover rent under lease
Under a lease, value added tax interaction with stamp duty
Unoccupied premises
VAT due after cessation of business