Continuing our series of basic informative articles, Jane Feeney, Solicitor, Mayer, Brown, Rowe & Maw LLP writes on the tax treatment of surrenders and assignments of leases
Continuing our series of basic informative articles Jane Feeney Solicitor Mayer Brown Rowe & Maw LLP writes on the tax treatment of surrenders and assignments of leases
Part 1 (The Tax Journal Issue 899 20 August 2007) dealt with tax issues arising on the grant of a lease looking in particular at the implications of a landlord offering a prospective tenant inducements to take a lease. This second part addresses the tax implications that arise when a lease is surrendered or assigned and looks in each case at VAT SDLT and corporation tax.
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Continuing our series of basic informative articles, Jane Feeney, Solicitor, Mayer, Brown, Rowe & Maw LLP writes on the tax treatment of surrenders and assignments of leases
Continuing our series of basic informative articles Jane Feeney Solicitor Mayer Brown Rowe & Maw LLP writes on the tax treatment of surrenders and assignments of leases
Part 1 (The Tax Journal Issue 899 20 August 2007) dealt with tax issues arising on the grant of a lease looking in particular at the implications of a landlord offering a prospective tenant inducements to take a lease. This second part addresses the tax implications that arise when a lease is surrendered or assigned and looks in each case at VAT SDLT and corporation tax.
As with...
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:
