TAX ON PROPERTY by LAKSHMI NARAIN, Lakshmi Narain ISBN 9781847982933, 184798293X instant download

TAX ON PROPERTY by LAKSHMI NARAIN, Lakshmi Narain ISBN 9781847982933, 184798293X instant download

1 (p1): 1 Occupation of Business Premises
1 (p1-1): 1.1 Status of property owners
3 (p1-2): 1.2 Owner-occupation by traders, etc
6 (p1-3): 1.3 Sub-letting of surplus accommodation
7 (p1-4): 1.4 Sale and leaseback
13 (p1-5): 1.5 Remediation of contaminated land - Land Remediation Relief
17 (p2): 2 Property Letting
17 (p2-1): 2.1 Introduction
24 (p2-2): 2.2 Computation of property business profits
30 (p2-3): 2.3 The property business rules: income tax
33 (p2-4): 2.4 The business property rules: corporation tax
34 (p2-5): 2.5 The business property rules: furnished lettings
37 (p2-6): 2.6 Premiums, etc: general
45 (p2-7): 2.7 Computations
52 (p2-8): 2.8 Reverse premiums
55 (p2-9): 2.9 Rent factoring
57 (p2-10): 2.10 Transitional
57 (p2-11): 2.11 Transfer of income streams
59 (p2-12): 2.12 Exemptions and reliefs
61 (p2-13): 2.13 Losses
64 (p2-14): 2.14 International aspects
75 (p2-15): 2.15 Historic （pre-1963） Schedule A
79 (p3): 3 Property Dealing and Development
79 (p3-1): 3.1 General
81 (p3-2): 3.2 Taxable situations
83 (p3-3): 3.3 What is a trade?
94 (p3-4): 3.4 Joint ventures
97 (p3-5): 3.5 Private Finance Initiative projects （PFI）
106 (p3-6): 3.6 Computations
110 (p3-7): 3.7 Appropriations to and from stock
112 (p3-8): 3.8 Disposal of stock to another trader
114 (p3-9): 3.9 Rental income
115 (p3-10): 3.10 Premiums received and paid
116 (p3-11): 3.11 Abortive and deferred expenditure
117 (p3-12): 3.12 Waste disposal
120 (p3-13): 3.13 Miscellaneous points
121 (p3-14): 3.14 Timeshare schemes
122 (p3-15): 3.15 Forward funding of property development
124 (p3-16): 3.16 Exemptions and reliefs
125 (p3-17): 3.17 Non-residents
128 (p3-18): 3.18 Overseas property
133 (p4): 4 ‘Artificial’ Transactions in Land
133 (p4-1): 4.1 Introduction
135 (p4-2): 4.2 Scope of provisions
136 (p4-3): 4.3 Chargeable…