| 000 | 00919cab a22002055a 4500 | ||
|---|---|---|---|
| 001 | L158670 | ||
| 008 | 150602e20150509xxk 000 0 eng d | ||
| 035 | _a(Sirsi) u158670 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aOliver, Laura | |
| 245 | 0 | 0 | _aMoving up a gear |
| 260 | _c2015 | ||
| 490 |
_aEstates Gazette _v(1518) 9 May 2015, 82-84(3) |
||
| 520 | _aArgues that landlords and tenants should ensure the tax consequences of lease re-gearing should be considered before entering into any arrangements. Lease re-gearing means that the term of an existing lease are restructured or varied by mutual agreement. This can be because leases negotiated and put in place in less certain economic times may need to be adapted to better fit a healthier business or a change in occupational needs. | ||
| 590 | _aKA | ||
| 651 | 4 | _aUnited Kingdom | |
| 690 |
_aLandlord and tenant _96252 |
||
| 700 | 1 | _aHyde, Christopher | |
| 942 | _n0 | ||
| 999 |
_c84650 _d84650 |
||