1. Commentary
  2. Taxation of Property Transactions

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

5.3When Does a Trade Begin? s640s643 Where land is involved, the question of when a trade begins is very important. For instance, if somebody who has held land for a long time (e.g. a farmer) does...
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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