BES tax relief
BES tax relief
- 1993
- CSW - The Property Week 42(4) 28 January 1993, 68(1) .
Discusses how the rules governing BES companies specialising in residential property let on assured tenancies will change with the abolition of tax relief on shares in Business Expansion Scheme companies after 1993 under Finance (No 2) Act 1992.
ASSURED TENANCIES
BUSINESS EXPANSION SCHEMES
FINANCE (NO 2) ACT 1992
TAX RELIEF
Discusses how the rules governing BES companies specialising in residential property let on assured tenancies will change with the abolition of tax relief on shares in Business Expansion Scheme companies after 1993 under Finance (No 2) Act 1992.
ASSURED TENANCIES
BUSINESS EXPANSION SCHEMES
FINANCE (NO 2) ACT 1992
TAX RELIEF