CG71000P | Land: leases: grant of lease out of short lease: contents
From HM Revenue & Customs · Capital Gains Manual
Contents6 entries
- CG71000Leases: grant of lease out of a short lease: introduction
- CG71001Leases: grant of lease out of short lease: allowable expenditure
- CG71004Leases: grant of lease out of short lease: computation of gain
- CG71007Leases: grant of lease out of short lease: sub-lease at higher rent
- CG71012Leases: grant of lease out of short lease: part of land sub-let
- CG71016Leases: grant of lease out of short lease: restriction of capital loss