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Leases: grants (or assignments) and taxation

Parsons, G.

Leases: grants (or assignments) and taxation - 1990 - Rent Review & Lease Renewal 11 (1) Autumn 1990, 32-37 (6) .

Deals with taxation aspects for assignment and granting of business leases including income tax and capital gains .

Subjects--Topical Terms:
CAPITAL GAINS TAX ACT 1979
DRUMMOND V BROWN
LONG LEASE
PREMIUMS
RELIEF
SHORT LEASE
TAXES ACT 1988

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