Transactions in land ― pre-2016 rules

Transactions in land ― pre-2016 rules

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Transactions in land ― pre-2016 rules
  • Introduction
  • Conditions
  • Exceptions
  • Calculating the taxable amount
  • When does HMRC seek to apply this anti-avoidance?
  • Diversion schemes
  • ‘Slice of the action’ schemes
  • Interaction with capital gains tax
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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