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The Impact of the Code for Leasing Business Premises 2007 Dan Cowley Manches LLP
University of Reading Review ,[object Object],[object Object],[object Object]
Code Content ,[object Object],[object Object]
3. Length of Term and Break Rights  - which conditions should be attached to your break right? Code Content
[object Object],[object Object],[object Object],Code Content
[object Object],[object Object],[object Object],Code Content
Code Content ,[object Object],[object Object]
[object Object],[object Object],[object Object],Code Content
Conclusions Market Driven or Code Influenced? www.leasingbusinesspremises.co.uk
Dan Cowley [email_address] 01865 813752
Why is the Option to Tax so Complex? Steve Chamberlain Director of VAT Consultancy Critchleys is a trading name of Critchleys LLP Š Critchleys 2011  Content is for information only. No action should be taken without seeking professional advice.
[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
 
[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],Lease + VAT Lease + VAT VAT on Construction costs Lease and leaseback schemes spread VAT cost .
Restriction of Option to Tax  ,[object Object],[object Object],[object Object],[object Object]
Test not Purposive  ,[object Object],[object Object],[object Object],[object Object]
Beware Financing ,[object Object],[object Object],[object Object]
Non-avoidance issues ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
www.critchleys.co.uk

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P La N June 2011

  • 1. The Impact of the Code for Leasing Business Premises 2007 Dan Cowley Manches LLP
  • 2.
  • 3.
  • 4. 3. Length of Term and Break Rights - which conditions should be attached to your break right? Code Content
  • 5.
  • 6.
  • 7.
  • 8.
  • 9. Conclusions Market Driven or Code Influenced? www.leasingbusinesspremises.co.uk
  • 11. Why is the Option to Tax so Complex? Steve Chamberlain Director of VAT Consultancy Critchleys is a trading name of Critchleys LLP Š Critchleys 2011 Content is for information only. No action should be taken without seeking professional advice.
  • 12.
  • 13.
  • 14.
  • 15.  
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21.