Managing property for overseas landlords: UK tax implications
Language: English Series: CSM (Chartered Surveyor Monthly) ; 4(7) May 1995, 40-41(2)Publication details: 1995Subject(s): Summary: Offers advice on the application of tax rules for letting agents acting for non-resident landlords under the Tax Management Act 1970 which provides that the non-resident landlord is assessed and charged income tax in the name of the residential letting agent in respect of UK rental income.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS52966 (Browse shelf(Opens below)) | 1 | Available | 1125-1001 |
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Offers advice on the application of tax rules for letting agents acting for non-resident landlords under the Tax Management Act 1970 which provides that the non-resident landlord is assessed and charged income tax in the name of the residential letting agent in respect of UK rental income.