| 000 | 00833cab a2200253 4500 | ||
|---|---|---|---|
| 001 | WB2918-37 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u25366 | ||
| 041 | _aeng | ||
| 100 | _aFreer, Penny | ||
| 245 | _aTax treatment of service charges | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aCSW - The Property Week _v43(7) 13 May 1993, 73(1) |
||
| 520 | _aLandlords may be liable to tax on service charge income if the money is spent on capital projects, replacement of equipment or improvements rather than on maintenance, cleaning, security or repairs which is tax deductible. | ||
| 650 | _aEXEMPTION | ||
| 650 | _aSERVICE CHARGES | ||
| 650 | _aSINKING FUNDS | ||
| 650 | _aTAX LIABILITY | ||
| 690 |
_aLandlord and tenant _96252 |
||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c17030 _d17030 |
||