Rent up frustration
Slevin, Kevin
Rent up frustration - 2008 - Taxation 161(4158) 29 May 2008, 567-570(4) .
Considers what the effect of a rent charge would be on the outcome of a claim to entitlement to entrepreneurs' relief under the Taxation of Chargeable Gains Act 1992. Investigates whether such a payment can lead to loss of relief. Uses worked examples to present common scenarios. Includes calculating the rent restriction and the application of the law to trusts.
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
England and Wales--1543-
Rent up frustration - 2008 - Taxation 161(4158) 29 May 2008, 567-570(4) .
Considers what the effect of a rent charge would be on the outcome of a claim to entitlement to entrepreneurs' relief under the Taxation of Chargeable Gains Act 1992. Investigates whether such a payment can lead to loss of relief. Uses worked examples to present common scenarios. Includes calculating the rent restriction and the application of the law to trusts.
TAXATION OF CHARGEABLE GAINS ACT 1992
CAPITAL GAINS TAX
England and Wales--1543-