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