1. Commentary
  2. Taxation of Property Transactions

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

3.4Leases on Property as “Wasting Assets” Sch 14 Normally the calculation of a capital gain on an asset takes into account the full cost of the asset. Where the asset is one which depreciates (i.e...
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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