Show Summary Details Surrender of Leases Reverse Premiums Freehold Disposal of New Buildings, etc Leisure-Related Activities What is a Licence to Occupy? Virtual Assignments Reverse Charge on Construction Services Other Problem Areas Variations of Leases Wholly Artificial Transactions The ‘Option to Tax’ The VAT (Self-Supply of Construction Services) Order 1989 Capital Goods Scheme Transfer of a Business as a Going Concern Transfers of Estate Roads, etc Domestic Accommodation for Directors and Employees Rent-free Periods Building Regulation Fees Rent Guarantees, etc Dilapidations Road and Bridge Tolls Local Authorities ...