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Of Mirrors and Anchors

In the second of a two-part article, Martin Scammell, of Ernst & Young LLP, looks at Customs' announcement on tenant inducements

 
In the second of a two-part article Martin Scammell of Ernst & Young LLP looks at Customs' announcement on tenant inducements
 
In my article last week (18 July Issue 798) I covered inducement payments linked to work carried out by a tenant. I will now go on to discuss the concept of an anchor tenant.
Anchor tenants etc
 
The Business Brief wastes few words on its final example of a taxable inducement. This is where the tenant is:
 
'acting as anchor tenant'.
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