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Official guidance
VAT Supply and Consideration

VATSC05860 · Consideration: Payments that are Consideration: Reverse Premiums

  • VATSC05861 · What is a reverse premium?
  • VATSC05862 · ECJ judgement in the Mirror Group case
  • VATSC05863 · Examples of taxable benefits for which reverse premiums constitute consideration
  • VATSC05864 · Other cases
  1. Consideration: Payments that are Consideration: Reverse Premiums: Contents
  2. Consideration: Payments that are Consideration: Reverse premiums: What is a reverse premium?

VATSC05861 | Consideration: Payments that are Consideration: Reverse premiums: What is a reverse premium?

From HM Revenue & Customs · VAT Supply and Consideration

Payments by landlords to tenants on entering leases are often referred to as reverse premiums. There have been considerable problems over the years in establishing the correct VAT status of these inducement payments.

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