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Tax Treatment of Leases

Continuing our series of basic informative articles, Jane Feeney, Solicitor, Mayer, Brown, Rowe & Maw LLP, writes on the tax treatment for landlords and tenants when they enter into a lease

 
Continuing our series of basic informative articles Jane Feeney Solicitor Mayer Brown Rowe & Maw LLP writes on the tax treatment for landlords and tenants when they enter into a lease
 
Entering into a lease is one of the most common business transactions. The tax treatment of this most familiar of transactions can however be complex — with VAT SDLT and corporation tax all being relevant. This Back to Basics article (which is part 1 of a 2-part series) analyses the main tax considerations to bear in mind on the grant of a lease. Part 2...

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