| 000 | 00960cab a22002175a 4500 | ||
|---|---|---|---|
| 001 | L143929 | ||
| 008 | 080606e20080529xxk f 000 0 eng d | ||
| 035 | _a(Sirsi) u143929 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aSlevin, Kevin | |
| 245 | 0 | 0 | _aRent up frustration |
| 260 | _c2008 | ||
| 490 |
_aTaxation _v161(4158) 29 May 2008, 567-570(4) |
||
| 520 | _aConsiders what the effect of a rent charge would be on the outcome of a claim to entitlement to entrepreneurs' relief under the Taxation of Chargeable Gains Act 1992. Investigates whether such a payment can lead to loss of relief. Uses worked examples to present common scenarios. Includes calculating the rent restriction and the application of the law to trusts. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aTAXATION OF CHARGEABLE GAINS ACT 1992 |
| 650 | 2 | 4 | _aCAPITAL GAINS TAX |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES | ||
| 942 | _n0 | ||
| 999 |
_c80313 _d80313 |
||