VQOTW: Property rental tax points and unpaid rents

As the tenant holds a lease less than 21 years, this is a supply of services. It falls under the definition of continuous supplies of services and is covered by Regulation 90 of the VAT Regulation 1995. The tax point for such supplies will be the earlier of receipt of payment or issue of a … Continue reading VQOTW: Property rental tax points and unpaid rents