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Chapter 14: Artificial Transactions in Land – CTA 2010, Part 8ZB; ITA 2007, Part 9A

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
Disposals of Property Deriving its Value from Land The Chargeable Person Fragmentation Calculating and Assessing the Gain Exemptions Interpretation Transitional Disposals before 5 July 2016 When did the Sections Operate? The Meaning of a ‘Gain of a Capital Nature’ The Effect of the Section A Gain Obtained for Another Person Ancillary Points Exemption for Principal Private Residence Decided Cases Power to Obtain Information Other Artificial Transactions ...

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