If a business pays it's landlord a market value rent for commercial property (not opted to tax), but also provides the landlord with regular free professional services (which would normally be standard rated), can the services be treated as outside the scope of VAT?
Or would HMRC argue that the services are in effect an additional non-cash rent payment as seek VAT on the value of the services provided? The marginal cost of the services is nil - the cost is absorbed into fixed staff costs.
As I understand, the provision of free professional services is not documented in the lease.
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