Preparing and serving a dilapidations schedule
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Dilapidations payments are currently treated as compensation for damages and so fall outside the scope of VAT. The issue of VAT and dilapidations claims is complex. As no goods or services have been exchanged VAT is not usually payable on a dilapidations settlement (see HM Customs and Excise notice 742, paragraph 10.10)....Explore the subscription options here to get full access to isurv, including downloads.
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