1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2020

10.9Premiums on Leases TCA97 s98 Where a premium is received on the granting of a lease of less than 50 years duration a portion of the premium is treated as rent and assessed in the first year. ...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016