000 00921cab a2200289 4500
001 WB3234-39
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u56300
041 _aeng
245 _aCompensation payments to be free of tax
260 _c1996
350 _a0
490 _aHerald
_v13 September 1996, 28(1)
520 _aA new ruling allows the compensation payment to a tenant by a landlord for the landlord`s early resumption of the property to be paid free of capital gains tax.
650 _aPROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
650 _aCAPITAL GAINS TAX
650 _aCOMPENSATION
650 _aINLAND REVENUE
650 _aLANDLORDS
650 _aOUTGOING TENANTS
650 _aSURRENDER AGREEMENTS
650 _aSURRENDER OF TENANCY
650 _aTENANTS
690 _aLANDLORD AND TENANT-CASE LAW
942 _n0
948 _c04/03/1997
999 _c34333
_d34333