News & Analysis as of

Residential Leases Value-Added Tax (VAT)

BCLP

Ground rents and the costs of protecting tenants

BCLP on

The problem - You are the landlord of a residential block in England. The flats in the block were sold on long leases. Each lease reserves a ground rent of £250 a year payable in two instalments every six months....more

Morgan Lewis

Tax Implications For Real Property Leasing

Morgan Lewis on

Reforms to China’s value-added tax raise issues that landlords should consider when designing leasing structures and negotiating rental terms. On May 1, 2016, China’s value-added tax (VAT) replaced the business tax in...more

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