Retailers can participate in both activities and also be active under the two types of agreements mentioned above. Officials must therefore review agreements between a host store and potential dealers to decide who actually manufactures retail deliveries to buyers. If you need additional help, you should follow the instructions on the indirect tax homepage. HMRC`s briefing note also reminds tenants to consider the impact of the agreement with the lessor on stamp duty. For example, if the tenant is leased, the stamp tax obligation is triggered when the lease is granted, not later when the term of the lease actually begins. Given that commercial retailers are likely to use custom-made systems, senior managers should ensure that these issues are addressed as part of a retail agreement. The effects of this regime on the mandatory retail regime must then be taken into account. Yes, for example. B, there is only one occupancy license and that the dealer counts VAT on their retail deliveries, there may be a number of difficulties. Fortunately, HMRC has just published a briefing note (Revenue – Customs Brief 11 ( 2020): VAT and stamp duty Property tax if existing tenancy agreements vary between landlords and tenants) which confirms that if the tenant only agrees to pay rent under an extended tenancy agreement, or agrees to amend a break clause, it is not presumed that he has made a delivery to the landlord; HMRC simply sees this as a tenant`s agreement to pay the rent.

In the BOT contracts, the concessionaire enjoys the right to join the infrastructure land to the exclusion of the lessor for a specified period of the lease and which were used for the construction of the infrastructure was not passed on to the developer after construction and remains the property of the dealer for a certain period of time and the fruits of the dealer are appreciated by the dealer excluding the dealer, Therefore, there are no sales considered sales that would increase a tax in the entry 54 of the national list into the state list attached to the Indian Constitution. The impact of COVID-19 on businesses has led some landlords to offer their tenants rental concessions (such as rent deferrals and rental leave). In return, a tenant may agree to enter into a reversion contract or amend or remove a break clause in the existing tenancy agreement. A commercial concession is created when a premises owner or occupant gives a dealer the right to trade in or in those premises. This is a single delivery of an interest or a land occupancy license, if: in such cases, the value of the retail included in the DGT is the amount charged to the customer, net of the rebate. Payment for the provision of services is not a consideration for a retail supply and must therefore be accounted for outside the dealer`s retail scheme. In THE BOT contracts, the developer or dealer builds the infrastructure that is the subject of the contract, not for the purpose of the transfer to the contractor, but to earn the results after construction during the operating part of the BOT contract. After the operating part of the BOT contract, the infrastructure as a whole, i.e. real estate, is transferred to the contractor.” It is therefore not possible to say that those who were included in the BOT contract in the former part of the building of this contract were considered a sale to the contractor. The main objective of BOT contracts is to establish or improve infrastructure to promote economic growth and development, and there is no intention to grant BOT contracts the purchase or sale of goods contained in these contracts, and the infrastructure is built by the dealer to benefit from the fruits after the fact, excluding the lessor for a specified period.

Care should be taken to distinguish between trade concessions and other agreements in the