Compensation payable to agricultural and business tenants, notice to quit

Default on rent

Invoices and recovery

Landlord's rights

Landlord's VAT position

In common


Occupation of trust property

Inducement payments

Insurance premium paid to landlord

No recovery of VAT on charges made by landlord's adviser

Non-resident landlords, deduction of tax at source

Payment of landlords' costs


Crane over-sailing licences

Fees for registration of notice of assignment

Fixtures and fittings



Right to light

Transfer of business as a going concern

Tenant in same VAT group of seller or buyer

Tenants not yet in occupation