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Supply? What Supply?

Mike Arnold, FTII, VAT partner in the PricewaterhouseCoopers' Real Estate Tax team, explores some recent, and not so recent, case law to see whether we have a clear view on when a tenant makes a supply to a landlord when negotiating a new lease deal

 
Mike Arnold FTII VAT partner in the PricewaterhouseCoopers' Real Estate Tax team explores some recent and not so recent case law to see whether we have a clear view on when a tenant makes a supply to a landlord when negotiating a new lease deal
 
We all know a supply when we see one don't we? Well we think we do and Customs can see supplies all over the place particularly it would seem when the recipient of it has some...

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