Budget stings landlords on rent-free periods
Language: English Series: Property Week ; 63(3) 1 May 1998, 36(1)Publication details: 1998Subject(s): Summary: Explains how changes proposed in the Finance Bill to bring corporation tax rules in line with income tax, will mean that tax on rent is averaged out over the full period of a lease - even during rent-free periods.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS58807 (Browse shelf(Opens below)) | 1 | Available | 86353-1001 |
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Explains how changes proposed in the Finance Bill to bring corporation tax rules in line with income tax, will mean that tax on rent is averaged out over the full period of a lease - even during rent-free periods.