Budget stings landlords on rent-free periods
Chase, G.
Budget stings landlords on rent-free periods - 1998 - Property Week 63(3) 1 May 1998, 36(1) .
Explains how changes proposed in the Finance Bill to bring corporation tax rules in line with income tax, will mean that tax on rent is averaged out over the full period of a lease - even during rent-free periods.
CORPORATION TAX
FINANCE BILL
RENT FREE PERIODS
Budget stings landlords on rent-free periods - 1998 - Property Week 63(3) 1 May 1998, 36(1) .
Explains how changes proposed in the Finance Bill to bring corporation tax rules in line with income tax, will mean that tax on rent is averaged out over the full period of a lease - even during rent-free periods.
CORPORATION TAX
FINANCE BILL
RENT FREE PERIODS