1. Commentary
  2. Taxation of Property Transactions

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

4.7Premiums on Leases 4.7.1Overview If a landlord receives a premium on the grant of a lease, that premium is of a “capital nature” where the lease is for more than a year. For leases of less tha...
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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