– see also Assured tenancy allowances; Landlords; Leases and leasing; Lessees; Lessors; Tenants under taxed leases

Compensation payable to agricultural and business tenants, notice to quit

Legislation/Regulatory – IRInt. 138

Default on rent

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

In common

Death

Commentary – Tax Reporter ¶603-400

Occupation of trust property

Commentary – Tax Reporter ¶351-475
Case Law – Cook & Anor (Executors of Watkins dec'd) v IR Commrs ; Eric Woodhall (Personal Representative of Alan Woodhall dec'd) v IR Commrs ; Faulkner (Trustee of Adams dec'd) v IR Commrs

Inducement payments

– see Inducement payments

Insurance premium paid to landlord

Commentary – Indirect Tax Reporter ¶37-575

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

Commentary – Indirect Tax Reporter ¶37-625

Non-resident landlords, deduction of tax at source

Commentary – Tax Reporter ¶303-250

Payment of landlords' costs

Covenants

Commentary – Indirect Tax Reporter ¶37-675

Crane over-sailing licences

Commentary – Indirect Tax Reporter ¶37-725

Fees for registration of notice of assignment

Commentary – Indirect Tax Reporter ¶37-632

Fixtures and fittings

Commentary – Indirect Tax Reporter ¶37-650

Generally

Commentary – Indirect Tax Reporter ¶37-600

Invoicing

Commentary – Indirect Tax Reporter ¶37-625

Right to light

Commentary – Indirect Tax Reporter ¶37-700

Transfer of business as a going concern

Tenant in same VAT group of seller or buyer

Commentary – Indirect Tax Reporter ¶36-825

Tenants not yet in occupation

Commentary – Indirect Tax Reporter ¶36-725
HMRC Guidance – Notice 700/9