000 01071cab a2200289 4500
001 ABS52966
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u1125
041 _aeng
100 _aGoodman, P.
245 _aManaging property for overseas landlords: UK tax implications
260 _c1995
350 _a0
490 _aCSM (Chartered Surveyor Monthly)
_v4(7) May 1995, 40-41(2)
520 _aOffers advice on the application of tax rules for letting agents acting for non-resident landlords under the Tax Management Act 1970 which provides that the non-resident landlord is assessed and charged income tax in the name of the residential letting agent in respect of UK rental income.
650 _aMANAGING AGENTS
650 _aNON-RESIDENT LANDLORDS
650 _aOVERSEAS LANDLORDS
650 _aProperty management
_96262
650 _aRENTAL INCOME
650 _aRESIDENTIAL LETTING AGENTS
650 _aTAX MANAGEMENT ACT 1970
690 _aBlock management
_96220
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c617
_d617