1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2018

7.10Mergers and Surrenders of Leases 7.10.1Surrender of leasehold Where a person who holds a lease wants to give up his interest in the property he may be able to surrender it, if a right to su...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2020
  • The Taxation of Capital Gains, Finance Act 2019
  • The Taxation of Capital Gains, Finance Act 2018
  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008