Assignments

£10 assignment

Commentary – Indirect Tax Reporter ¶10-235 ; Indirect Tax Reporter ¶34-800

Generally

Commentary – Indirect Tax Reporter ¶34-625 ; Indirect Tax Reporter ¶34-700

Virtual

Commentary – Indirect Tax Reporter ¶34-725

Dilapidations

Commentary – Indirect Tax Reporter ¶34-960

Exchanges

Commentary – Indirect Tax Reporter ¶34-948

Grant or assignment of lease

Commentary – Indirect Tax Reporter ¶34-625

Lease variations

Commentary – Indirect Tax Reporter ¶34-775

Lease-break clauses

Commentary – Indirect Tax Reporter ¶34-950

Licences to occupy

Commentary – Indirect Tax Reporter ¶34-875

Mesne profits

Commentary – Indirect Tax Reporter ¶34-682

Miscellaneous standard-rated property deals

– see Standard-rated property deals

Partnership interests

Commentary – Indirect Tax Reporter ¶34-850

Rent apportionments

Commentary – Indirect Tax Reporter ¶34-965

Rent-free periods

Commentary – Indirect Tax Reporter ¶34-825

Reverse premiums

£10 assignment with £340,000 reverse premium

Commentary – Indirect Tax Reporter ¶34-800

Generally

Commentary – Indirect Tax Reporter ¶34-800

Reverse surrenders

Commentary – Indirect Tax Reporter ¶34-675

Sales of repossessed properties

Commentary – Indirect Tax Reporter ¶34-690
HMRC Guidance – Notice 742, para. 9.2

Statutory compensation

Commentary – Indirect Tax Reporter ¶34-955

Surrender and re-grant

Commentary – Indirect Tax Reporter ¶34-750

Surrenders

Exempt surrender, subject to opting

Commentary – Indirect Tax Reporter ¶34-650

Generally

Commentary – Indirect Tax Reporter ¶34-650

Lease surrenders and TOGCs, not use the same asset

Commentary – Indirect Tax Reporter ¶34-650

Termination of land lease

Commentary – Indirect Tax Reporter ¶34-680
Case Law – Davis (H.M. Inspector of Taxes) v. Powell

Virtual assignments

Commentary – Indirect Tax Reporter ¶34-725