000 00790cab a2200205 4500
001 ABS42806
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u38895
041 _aeng
100 _aParsons, G.
245 _aLeases: rents and income taxation
260 _c1990
350 _a0
490 _aRent Review & Lease Renewal
_v10(3) May 1990, 232-238(7)
520 _aConsiders some tax consequences of leasehold transactions, looking at ordinary lettings (both furnished and unfurnished) and holiday lettings (commercial and casual). Concentrates mainly on income tax and corporation tax . References.
650 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL LANDLORD AND TENANT-RESIDENTIAL TENANCIES
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c24943
_d24943