CG70800P | Land: leases: granting of a lease: introduction: contents
From HM Revenue & Customs · Capital Gains Manual
Contents6 entries
- CG70800Leases: granting of a lease: introduction
- CG70820Land: leases: granting of a lease: introduction: premiums
- CG70822Leases: granting of a lease: no premium paid on grant of lease
- CG70825Leases: granting of a lease: transactions not at arm's length or between connected persons: imputed premiums
- CG70830Leases: granting of a lease: reverse premiums
- CG70840Leases: granting of a lease: capital improvements by tenant