Income tax on settled land

Income tax on settled land - 1993 - Estates Gazette (9301) 9 January 1993, 108 (1) .

A "Mainly for students" article unravelling the issue of who pays income tax, and when, on settlements of land.


ACCUMULATED INCOME
ACCUMULATION TRUSTS
CAPITAL SETTLEMENTS
FINANCE ACT 1988 S24(4)
FINANCE ACT 1990 S82
INCOME AND CORPORATION TAXES ACT 1988
INCOME TAX
IRREVOCABLE SETTLEMENTS
SETTLEMENTS ON LAND