VAT – inducements to tenants

Change in practice

A couple of years ago the European Court of Justice heard cases concerning the VAT treatment of inducements paid to or by tenants to encourage transactions. The cases were Trinity Mirror plc v Customs & Excise Commission (Case C- 409/98) and Customs & Excise Commission v Cantor Fitzgerald International (Case C-108/99) [2003] EWHC 480 (Ch); [2002] 2 WLR 288.