Capital gains tax
Capital gains tax
- 1994
- Inland Revenue Press Release 18 October 1994, (7) .
The revised texts of a number of Extra-Statutory Concessions (ESCs) concerning capital gains tax; relief for exchanges ofjoint interests in land and extensions of leases. A new concession is published for private residence relief where there is a delay by an owner-occupier taking up residence.
CAPITAL GAINS TAX
CONCESSIONS
EXTENSIONS OF LEASES
EXTRA-STATUTORY CONCESSIONS
INTERESTS IN LAND
JOINT BENEFICIAL INTEREST
LEASE EXTENSIONS
PRIVATE RESIDENCE RELIEF
The revised texts of a number of Extra-Statutory Concessions (ESCs) concerning capital gains tax; relief for exchanges ofjoint interests in land and extensions of leases. A new concession is published for private residence relief where there is a delay by an owner-occupier taking up residence.
CAPITAL GAINS TAX
CONCESSIONS
EXTENSIONS OF LEASES
EXTRA-STATUTORY CONCESSIONS
INTERESTS IN LAND
JOINT BENEFICIAL INTEREST
LEASE EXTENSIONS
PRIVATE RESIDENCE RELIEF