Rent arrears
Language: English Series: Simon`s Tax Intelligence ; 17 June 1993, 959(1)Publication details: 1993Subject(s): Summary: When a tenant is in default the landlord can, pursuant to the Law of Distress Amendment Act 1908 s6, collect arrears of rent from any subtenant. Any right to recover VAT charged by the superior landlord rests with the tenant and not with the subtenant. The subtenant can only treat as his input tax any VAT charged by the tenant on rents payable under the sublease.| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| News article | London News article | WB2923-74 (Browse shelf(Opens below)) | 1 | Available | 54632-1001 |
When a tenant is in default the landlord can, pursuant to the Law of Distress Amendment Act 1908 s6, collect arrears of rent from any subtenant. Any right to recover VAT charged by the superior landlord rests with the tenant and not with the subtenant. The subtenant can only treat as his input tax any VAT charged by the tenant on rents payable under the sublease.