Leases: rents and income taxation

Parsons, G.

Leases: rents and income taxation - 1990 - Rent Review & Lease Renewal 10(3) May 1990, 232-238(7) .

Considers some tax consequences of leasehold transactions, looking at ordinary lettings (both furnished and unfurnished) and holiday lettings (commercial and casual). Concentrates mainly on income tax and corporation tax . References.


PROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES