000 00884cab a2200265 4500
001 ABS50769
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u40270
041 _aeng
100 _aHarris, D. R.
245 2 _aA bird in the hand
260 _c1994
350 _a0
490 _aTaxation
_v133(3454) 19 May 1994, 172-176(4)
520 _aAddresses the tax problems arising under the Taxes Act 1988 s43 where a tenant makes payments in respect of land in the UK direct to a non-resident individual landlord. Covers tenants` deductions, enforcement, relief and the role of agents.
650 _aDEDUCTION OF TAX
650 _aINCOME TAX
650 _aNON-RESIDENT LANDLORDS
650 _aOBLIGATION TO DEDUCT
650 _aTAXES ACT 1988 S43
690 _aLandlord and tenant
_96252
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c25800
_d25800