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The Tax Appeal Tribunal

The Tax Appeal Tribunal

The Tax Appeal Tribunal (“the Tribunal”) Ruling on Treatment of Rental Income as Taxable Income for Value Added Tax

T he Tax Appeal Tribunal (“the Tribunal”) on Thursday the 10th September 2020 delivered its ruling on the treatment of rental income as taxable income for Value Added Tax. This briefing examines the ruling and its likely implication on the Finance Act 2019.