2: RENTAL PAYMENTSThe grant of a freehold or leasehold interest for a term of more than 21 years (ie a ‘major interest’1) is treated, for VAT purposes, as a supply of goods2 and the grant of a
The grant of a freehold or leasehold interest for a term of more than 21 years (ie a ‘major interest’1) is treated, for VAT purposes, as a supply of goods2 and the grant of a
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