I have a client who has surrendered a long lease effective 31/12/18, the 21 year lease commenced 28/1/2005 in joint names. The couple divorced shortly afterwards and my client received the asset as part of Divorce settlements. I’m not sure whether it was a property partnership or assessable spouse who claimed the original Vat refund, how does my client repay the VAT liability on surrender and do you have a template working for the VAT repayment on construction/fit out costs. Is it complete years i.e. 13/21 allowed 8/21 Vat repayment. Is the effective date for VAT repayment 31/12/18? Many Thanks, Paddy.