A true reflection in the mirror
|Category|| Technical Articles
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. DOWNLOAD FULL ARTICLE
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February 2002 by