Rent up frustration
Language: English Series: Taxation ; 161(4158) 29 May 2008, 567-570(4)Publication details: 2008Subject(s): Summary: Considers what the effect of a rent charge would be on the outcome of a claim to entitlement to entrepreneurs' relief under the Taxation of Chargeable Gains Act 1992. Investigates whether such a payment can lead to loss of relief. Uses worked examples to present common scenarios. Includes calculating the rent restriction and the application of the law to trusts.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L143929 (Browse shelf(Opens below)) | 1 | Available | 143929-1001 |
Considers what the effect of a rent charge would be on the outcome of a claim to entitlement to entrepreneurs' relief under the Taxation of Chargeable Gains Act 1992. Investigates whether such a payment can lead to loss of relief. Uses worked examples to present common scenarios. Includes calculating the rent restriction and the application of the law to trusts.