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R

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
R Rates of tax corporation tax, and, 23.4 landfill tax, and, 22.26 – 22.34 small companies, and, 23.85 – 23.87 stamp duty land tax, and chargeable consideration, 19.21 – 19.23 generally, 19.10 – 19.20 high-value residential property, 19.101 – 19.129 Real estate investment trusts (REITs) capital gains, 7.102 – 7.110 ceasing to qualify, 7.111 – 7.116 distributions, 7.93 – 7.101 effect of creation, 7.68 – 7.92 excluded income or profit, 7.40 generally, 7.38 – 7.67 groups, 7.117 – 7.122 joint ventures, 7.123 – 7.134 leaving the regime, 7.111 – 7.116 manufactured dividends, 7.136 qualifying conditions, 7.39 – 7.67 takeovers, 7.135 Receipts on sale of land rents, and, 2.51 – 2.52 Receivers appointed under debenture VAT, and, 16.355 Reconstruction of existing buildings arbitration decisions, and, 1.13 – 1.14 VAT on development, and, 8.69 – 8.104 VAT on residential property, and, 16.123 Reconstruction relief generally, 19.273 – 19.275 land transaction returns, 19.441 ...

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