Published on 26 Jul 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- Timetable for the abolition of duty on the transfer of non-land business assts
- Treatment of rent and other rights to income from dutiable property
- Site goodwill and the valuation of land
- Statutory licences connected with land
- An update on the perennial problem of fixtures and goods
- Security interests over land
- When will business assets still be taxed in a post abolition environment?
Current at 15 July 2009
Click here to expand/collapse more articles by Adrian CHEK.