Service Charges: The VAT conundrum

Both landlords and tenants should seek to protect themselves in anticipation of a possible change to the VAT treatment of service charges for common areas. Elizabeth Small and Alastair Robertson investigate ‘HMRC may be forced to alter its policy, and landlords and tenants should keep their respective positions under review.’The First-tier Tribunal has requested a …
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Cases Referenced

  • Field Fisher Waterhouse LLP v Revenue & Customs[2011] UKFTT 524 (TC)
  • RLRE Tellmer Property (Taxation) [2009] EUECJ C-572/07