Lease premiums: taxation aspects
Wells, A.
Lease premiums: taxation aspects - 1993 - Property Management 11(2) Spring 1993, 122-128(7) .
Looks at the taxation aspects of leases when granted or assigned. Covers lease premiums, relief, tax bonus, sale and leaseback, reverse premiums and capital gains tax consequences. Illustrated with examples.
LEASES
PREMIUMS
TAX LIABILITY
Lease premiums: taxation aspects - 1993 - Property Management 11(2) Spring 1993, 122-128(7) .
Looks at the taxation aspects of leases when granted or assigned. Covers lease premiums, relief, tax bonus, sale and leaseback, reverse premiums and capital gains tax consequences. Illustrated with examples.
LEASES
PREMIUMS
TAX LIABILITY