A true reflection in the mirror

The commercial property sector is notoriously volatile. To obtain long-term tenants of good covenant, developers and landlords frequently need to structure deals by offering cash or contributing to the cost of fitting-out or similar works. Economic circumstances change and tenants may need to pay a premium to surrender or assign an onerous lease.

Article by Michael Conlon, a practising barrister at Pump Court Tax Chambers, specialising in all areas of indirect taxation including litigation and cases of professional negligence, published in the February 2002 issue of Tax Adviser.

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February 2002 by Michael Conlon