| 000 | 00733cab a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS48741 | ||
| 008 | 090401t1993 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u68373 | ||
| 041 | _aeng | ||
| 100 | _aWells, A. | ||
| 245 | _aLease premiums: taxation aspects | ||
| 260 | _c1993 | ||
| 350 | _a0 | ||
| 490 |
_aProperty Management _v11(2) Spring 1993, 122-128(7) |
||
| 520 | _aLooks at the taxation aspects of leases when granted or assigned. Covers lease premiums, relief, tax bonus, sale and leaseback, reverse premiums and capital gains tax consequences. Illustrated with examples. | ||
| 650 | _aLEASES | ||
| 650 | _aPREMIUMS | ||
| 650 | _aTAX LIABILITY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c42899 _d42899 |
||