Tax premium
Language: English Series: Times ; 16/12/87 p32Publication details: 1987Subject(s): Summary: It was held in Clarke (Inspector of Taxes) v United Real (Moorgate) Ltd ChD 9 December 1987, that payments by a lessee pursuant to an agreement for a 99 year lease ... were to be brought into account for the purposes of ascertaining the lessor`s corporation tax liability on chargeable gains.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2350-35 (Browse shelf(Opens below)) | 1 | Available | 73037-1001 |
It was held in Clarke (Inspector of Taxes) v United Real (Moorgate) Ltd ChD 9 December 1987, that payments by a lessee pursuant to an agreement for a 99 year lease ... were to be brought into account for the purposes of ascertaining the lessor`s corporation tax liability on chargeable gains.