1. Commentary
  2. Taxation of Property Transactions

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

5.1Overview Where a taxpayer carries on a trade of dealing in or developing land he is taxed, in general, in the same manner as other taxpayers carrying on a trade. Some points which apply equally...
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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