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VATLP05700 | Exemption: European concept of 'leasing or letting of immovable property': contents

From HM Revenue & Customs · VAT Land and Property

Contents8 entries

  1. VATLP05710Exemption: European concept of 'leasing or letting of immovable property': introduction
  2. VATLP05720Exemption: European concept of 'leasing or letting of immovable property': what is a leasing or letting of immovable property?
  3. VATLP05730Exemption: European concept of 'leasing or letting of immovable property': classifying transactions which comprise of a number of elements
  4. VATLP05740Exemption: European concept of 'leasing or letting of immovable property': essential characteristics: the agreement must relate to immovable property
  5. VATLP05750Exemption: European concept of 'leasing or letting of immovable property': essential characteristics: it must relate to a defined area of immovable property
  6. VATLP05760Exemption: European concept of 'leasing or letting of immovable property': essential characteristics: it must confer right of occupation as owner and the right to exclude others from enjoying that right
  7. VATLP05770Exemption: European concept of 'leasing or letting of immovable property': essential characteristics: the right of occupation must be for an agreed duration
  8. VATLP05780Exemption: European concept of 'leasing or letting of immovable property': essential characteristics: the right of occupation must be given for a payment for the period