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The contraction of the duty base and its effect on land based duties presentation

Published on 26 Jul 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Timetable for the abolition of duty on the transfer of non-land business assets
  • 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? 

Author profile:

Adrian CHEK

Click here to expand/collapse more articles by Adrian CHEK.
 

This was presented at 12th Annual States' Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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