Premiums on leases
Parker, R.
Premiums on leases - 1990 - Taxation 126(3277) 15 November 1990, 190-194(5) .
Summarises the rules relating to income tax charge on premiums for short leases . Provides examples.
ASSIGNMENT
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
INCOME AND CORPORATION TAXES ACT 1988
SALE OF LAND
Premiums on leases - 1990 - Taxation 126(3277) 15 November 1990, 190-194(5) .
Summarises the rules relating to income tax charge on premiums for short leases . Provides examples.
ASSIGNMENT
CAPITAL GAINS TAX ACT 1979
CAPITAL GAINS TAX
INCOME AND CORPORATION TAXES ACT 1988
SALE OF LAND