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Leases: rents and income taxation

By: Language: English Series: Rent Review & Lease Renewal ; 10(3) May 1990, 232-238(7)Publication details: 1990Subject(s): Summary: Considers some tax consequences of leasehold transactions, looking at ordinary lettings (both furnished and unfurnished) and holiday lettings (commercial and casual). Concentrates mainly on income tax and corporation tax . References.

Considers some tax consequences of leasehold transactions, looking at ordinary lettings (both furnished and unfurnished) and holiday lettings (commercial and casual). Concentrates mainly on income tax and corporation tax . References.