Overseas landlords in UK tax confusion

Freer, Penny

Overseas landlords in UK tax confusion - 1993 - CSW - The Property Week 44(14) 30 September 1993, 88(1) .

Looks at deductions from the payment of rent to landlords resident outside the UK under Income and Corporation Taxes Act 1988.


CONNAUGHT RESTAURANTS LTD V INDOOR LEISURE LTD
DEDUCTION OF TAX
DEDUCTIONS
INCOME AND CORPORATION TAXES ACT 1988 S349(1)
INCOME AND CORPORATION TAXES ACT 1988 S43
INLAND REVENUE
LANDLORD AND TENANT
OVERSEAS LANDLORD
PAYMENT OF RENT
PLACE OF ABODE
RENT
TENBRY INVESTMENTS LTD V PEUGEOT TALBOT MOTOR CO LTD