Capital contributions – too taxing for tenants? | AccountingWEB

Capital contributions – too taxing for tenants?

Denise Montes of Bourne Business Consulting LLP offers some words of wisdom on how best to structure contribution agreements between landlords and tenants.

In today’s troubled economy the property market is in decline and landlords increasingly have to offer incentives to potential tenants to fill vacant units. These incentives may come in the form of capital contributions, particularly where incoming tenants carry out property fit outs to make them suitable for purpose.


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