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

– see Deductions

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


VAT valid part of rent demanded

Part of consideration, assignment of lease

Payments in lieu of


Plant and machinery allowances

Pre-registration input tax


Property income


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


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