Managing property for overseas landlords: UK tax implications
Goodman, P.
Managing property for overseas landlords: UK tax implications - 1995 - CSM (Chartered Surveyor Monthly) 4(7) May 1995, 40-41(2) .
Offers advice on the application of tax rules for letting agents acting for non-resident landlords under the Tax Management Act 1970 which provides that the non-resident landlord is assessed and charged income tax in the name of the residential letting agent in respect of UK rental income.
MANAGING AGENTS
NON-RESIDENT LANDLORDS
OVERSEAS LANDLORDS
Property management
RENTAL INCOME
RESIDENTIAL LETTING AGENTS
TAX MANAGEMENT ACT 1970
Managing property for overseas landlords: UK tax implications - 1995 - CSM (Chartered Surveyor Monthly) 4(7) May 1995, 40-41(2) .
Offers advice on the application of tax rules for letting agents acting for non-resident landlords under the Tax Management Act 1970 which provides that the non-resident landlord is assessed and charged income tax in the name of the residential letting agent in respect of UK rental income.
MANAGING AGENTS
NON-RESIDENT LANDLORDS
OVERSEAS LANDLORDS
Property management
RENTAL INCOME
RESIDENTIAL LETTING AGENTS
TAX MANAGEMENT ACT 1970