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Business Expansion Scheme : Assured tenancy

By: Language: English Series: Estates Gazette ; (8906) 11 February 1989, 61-64(2)Publication details: 1989Subject(s): Summary: Reviews the Business Expansion Scheme assured tenancy legislation which provides tax relief for investment in residential lettings. Highlights restrictions facing individual taxpayers who aim to qualify for relief and explains the rules and regulations pertaining to qualifying companies and qualifying property. Concludes by summarising the options open to developers.

Reviews the Business Expansion Scheme assured tenancy legislation which provides tax relief for investment in residential lettings. Highlights restrictions facing individual taxpayers who aim to qualify for relief and explains the rules and regulations pertaining to qualifying companies and qualifying property. Concludes by summarising the options open to developers.