Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Forfeiture definition

What does Forfeiture mean? Forfeiture describes the loss of a right, estate or property because of breach, wrongdoing or a statutory power, so the holder’s title or right to possession ends without compensation. It is a descriptive term used across several areas of practice, with detailed rules set by legislation and case law. In landlord and tenant law, forfeiture of a lease (England & Wales and Northern Ireland) allows a landlord to end the tenancy for breach where a forfeiture clause exists. Except for rent arrears, a section 146 notice is generally required and the landlord must re-enter peaceably or obtain a court order....

UK VAT on lease assignments, surrenders and break payments: option to tax, TOGCs, compensation, inducements, dilapidations, rent apportionments and the capital goods scheme

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Practice notes

This Practice Note examines VAT points to address when a lease is assigned or brought to an end. In this Practice Note, unless indicated otherwise, termination covers any form of ending a lease, including surrender, use of a break option, forfeiture, and a disclaimer in insolvency.

Must the seller account for VAT?

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Martin Scammell

Martin Scammell is an independent VAT consultant, specialising in property and construction matters, who works with tax departments in major corporates and universities, and with a number of law and accountancy firms. He is the author of the leading reference work on VAT and property.Martin started out in VAT Policy in Customs & Excise, was a Partner at Ernst & Young, where he headed up the VAT real estate group, and then became head of indirect tax at Eversheds.He has been involved in the development of VAT legislation and policy over many years, and regularly serves on working parties established by HMRC. He was a member of the Office of Tax Simplification’s consultative committee for their review of VAT in 2017, and in 2018-19 of HMRC’s external stakeholder group considering the proposed reverse charge for building work. Martin currently works with HMRC as...

Web page updated on 22/05/2026

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Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

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