Lease premiums: taxation aspects
Language: English Series: Property Management ; 11(2) Spring 1993, 122-128(7)Publication details: 1993Subject(s): Summary: Looks at the taxation aspects of leases when granted or assigned. Covers lease premiums, relief, tax bonus, sale and leaseback, reverse premiums and capital gains tax consequences. Illustrated with examples.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS48741 (Browse shelf(Opens below)) | 1 | Available | 68373-1001 |
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Looks at the taxation aspects of leases when granted or assigned. Covers lease premiums, relief, tax bonus, sale and leaseback, reverse premiums and capital gains tax consequences. Illustrated with examples.