Property disposals 1: Trading or investment?

Rayney, P.

Property disposals 1: Trading or investment? - 1991 - Accountancy 105(1175) July 1991, 86-87(2) .

First of a series of articles outlining the basic tax treatment of a property disposal, treating it either as a trading or an investment transaction .


CAPITAL GAINS TAX
PROPERTY-COMMERCIAL PROPERTY
Compulsory purchase
PRINCIPAL PRIVATE RESIDENCE RELIEF
RESIDENTIAL PROPERTY
ROLL-OVER RELIEF
TAX RELIEF
TRADING TRANSACTION