Merger of leases - extra-statutory concession
Language: English Series: Inland Revenue Press Release ; 29 June 1992 (2)Publication details: 1992Subject(s): Summary: Inland Revenue has published an extra-statutory concession relating to the rules for calculating capital gains tax indexation allowance where a lease is merged with a superior lease or the freehold reversion. Gives the details of the concessions.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2826-59 (Browse shelf(Opens below)) | 1 | Available | 49729-1001 |
Inland Revenue has published an extra-statutory concession relating to the rules for calculating capital gains tax indexation allowance where a lease is merged with a superior lease or the freehold reversion. Gives the details of the concessions.