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Lease premiums: taxation aspects

By: 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.

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.