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This practical text adresses key VAT concepts and their applications to commercial property transactions, including service charges and rent reviews. The book aims to help the reader to: be fully appraised of the VAT implications on transactions; advise clients of the tax issues inherent in the proposed activity and what appropriate action can be taken; brief VAT specialists who may be called in for planning advice; and draft documentation taking account of the tax consequences of the transaction. In addition, common problems are addressed and extensive planning advice, examples and checklists to illustrate key points are given.