A bird in the hand
Harris, D. R.
A bird in the hand - 1994 - Taxation 133(3454) 19 May 1994, 172-176(4) .
Addresses the tax problems arising under the Taxes Act 1988 s43 where a tenant makes payments in respect of land in the UK direct to a non-resident individual landlord. Covers tenants` deductions, enforcement, relief and the role of agents.
DEDUCTION OF TAX
INCOME TAX
NON-RESIDENT LANDLORDS
OBLIGATION TO DEDUCT
TAXES ACT 1988 S43
A bird in the hand - 1994 - Taxation 133(3454) 19 May 1994, 172-176(4) .
Addresses the tax problems arising under the Taxes Act 1988 s43 where a tenant makes payments in respect of land in the UK direct to a non-resident individual landlord. Covers tenants` deductions, enforcement, relief and the role of agents.
DEDUCTION OF TAX
INCOME TAX
NON-RESIDENT LANDLORDS
OBLIGATION TO DEDUCT
TAXES ACT 1988 S43