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Contents

Official guidance
Capital Gains Manual

CG70700P · Land: leases: introduction

  • CG70700 · Leases: introduction: Leases of land in the UK - Introduction to the Guidance
  • CG70702 · Leases: introduction: effect of differences in land law
  • CG70703 · Leases: introduction: what is a lease of land?
  • CG70706 · Leases: introduction: grant of occupation rent-free
  • CG70720 · Leases: introduction: duration of a lease
  • CG70721 · Leases: introduction: annual tenancies
  • CG70722 · Leases: introduction: duration of a lease: special rules
  • CG70728 · Leases: introduction: duration of agricultural tenancies
  • CG70750 · Leases: introduction: definition of 'lease'
  • CG70751 · Leases: introduction: other definitions relating to leases
  • CG70752 · Leases: introduction: long and short leases
  • CG70770 · Leases: grant of a lease: part disposal
  • CG70772 · Leases: insurance receipts: short leases
  • CG70774 · Leases: sale and leaseback
  • CG70777 · Leases: sale with right to reconveyance
  1. Land: leases: introduction: contents
  2. Leases: introduction: duration of a lease

CG70720 | Leases: introduction: duration of a lease

From HM Revenue & Customs · Capital Gains Manual

A lease must be granted for a particular period, often referred to as `a term of years’. If it is a sub- lease, it must be granted for a shorter term (even if only by 1 day) than the remaining term of the original lease (otherwise known as the head lease).

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