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Offshore landlords

Gunn, M.

Offshore landlords - 1996 - Taxation 136(3540) 1 February 1996, 442-446(5) .

Examines the new Schedule A rules laid down in Finance Act 1995 relating to the rental income of non-residents.

Subjects--Topical Terms:
FINANCE ACT 1995
INCOME TAX
NON-RESIDENTS
OVERSEAS LANDLORDS
OVERSEAS RESIDENTS
RENTAL INCOME
RESIDENTIAL LETTINGS

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