1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

1.4“Capital” or “Revenue” In analysing tax on property one of the fundamental questions is whether a profit is treated as a capital gain, on the one hand, or as an “income” item on the other. What...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006