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Introduction The pre-owned assets charge on land The pre-owned assets charge on chattels Pre-owned assets charge on intangible property comprised in settlor-interested settlements Scope of the pre-owned assets legislation Calculation of tax charge in relation to land Calculation of tax charge in relation to ...
Chapter 17: Pre-owned assets
- Authors:
- Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
- Publisher:
- Bloomsbury Professional
- Publication Date:
- July 2024
- Law Stated At:
- 6 April 2024
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