https://www.gov.uk/government/publications/revenue-and-customs-brief-2-2022-vat-early-termination-fees-and-compensation-payments
This brief introduces a revised policy on VAT early termination payments and compensation payments and replaces Revenue and Customs Brief 12 (2020).
early termination feesrevenuecustomsbriefvat
https://petapixel.com/2024/07/25/adobe-exec-says-early-termination-fees-are-like-heroin-for-the-company/
An Adobe exec said that the early termination fees were "a bit like heroin for Adobe" and that removing them would be a "big business hit."
early termination feesadobeexecsayslike