Updated guidance on leases in relation to the commutation of rent: otherwise than under terms of lease where the landlord is leaseholder under a short lease and where the landlord is a freeholder. The guidance on leases has also been updated in relation to: merged leases and sums paid to procure the surrender of a lease and relief on disposal of a short lease.
Updated: CG64270
Updated guidance on Private residence relief and the advice of Valuation Office Agency.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Updated guidance on leases in relation to the commutation of rent: otherwise than under terms of lease where the landlord is leaseholder under a short lease and where the landlord is a freeholder. The guidance on leases has also been updated in relation to: merged leases and sums paid to procure the surrender of a lease and relief on disposal of a short lease.
Updated: CG64270
Updated guidance on Private residence relief and the advice of Valuation Office Agency.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
