Service charges can form part of rent for VAT purposes where transactions “closely linked” –

Posted September 28th, 2012 in news, rent, service charges, VAT by tracey

“Charges for cleaning and maintenance in respect of a commercial property lease may be treated as part of the rental of that property, and therefore exempt from value added tax (VAT), where the two charges are ‘closely linked’, the European Court of Justice (ECJ) has ruled.”

Full story, 27th September 2012