Service charges
Agreements between the landlord and the suppliers of those goods and services
Cancellation, validity of credit note
Commercial premises
Single or multiple supply
Contributions to trust fund for maintenance of block of flats
Earnings
Exemption
Generally
Held on trust
Input tax
Leases requiring landlord to maintain common areas: property service charges
Local authorities
National Insurance contributions
Possibility of including service charges in taxable amount of rental services
Restaurant, consideration for supplies
Restaurants, output tax
Standard-rated
Supplies of electricity, heating, water and refuse collection
Supplies to the tenant held to be made by the landlord
Tax treatment of
Transaction composed of a single supply or several independent supplies
Utilities and refuge collection