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A

Property Taxes 2022/2023

Author:
Robert Maas FCA FTII FIIT TEP
Publisher:
Bloomsbury Professional
Edition:
edition
Publication Date:
January 2023
Law Stated At:
30 September 2022
A Accommodation leisure-related activities, and, 17.33 – 17.52 Accounting computation of profits, and, 2.11 interest, and, 4.43 – 4.48 landfill tax, and, 22.52 – 22.62 property dealing companies, and, 6.2 property investment companies, and, 7.4 rents, and, 2.65 – 2.69 reverse premiums, and, 3.57 – 3.59 Acquisition date chargeable gains, and, 11.59 – 11.71 property dealing companies, and, 6.3 – 6.6 Acquisition relief And see Stamp duty land tax alternative property finance, 19.344 generally, 19.276 – 19.279 group relief, 19.248 land transaction returns, 19.441 leases, 19.219 recovery from third party, 19.286 – 19.287 targeted anti-avoidance rule, 19.407 withdrawal, 19.280 – 19.285 Acquisition of UK properties overseas companies, by, 15.1 – 15.18 Additional rent service charges, and, 2.103 Advowsons stamp duty land tax, and, 19.6 Agents alternative finance arrangements, and, 4.63 interest, and alternative finance arrangements, 4.63 exemption notice procedure, 4.88 rents, and deduction of tax at source, 2.94 – 2.96 ...

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