The pre-owned asset charge
Series: Farm Tax Brief ; 19(7) August/September 2004, 1-2(2)Publication details: 2004Subject(s): Summary: Discusses the effect of the Finance Act 2004 Sched 15 on farmers. The pre-owned asset charge means that if a farmer uses or occupies property he had previously owned, he will have to pay income tax on the annual value of the property, less any payments to the present owner. Examines where and when the pre-owned asset charge will apply.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS68170 (Browse shelf(Opens below)) | 1 | Available | 127133-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
Discusses the effect of the Finance Act 2004 Sched 15 on farmers. The pre-owned asset charge means that if a farmer uses or occupies property he had previously owned, he will have to pay income tax on the annual value of the property, less any payments to the present owner. Examines where and when the pre-owned asset charge will apply.