PIM1200 | Premiums: contents
From HM Revenue & Customs · Property Income Manual
Contents8 entries
- PIM1202Premiums: Definition of a premium
- PIM1203Premiums: How are premiums taxed?
- PIM1204Premiums: 'Granting' vs 'assigning' a lease
- PIM1205Premiums: how the charge is calculated
- PIM1206Premiums: lease granted on or after 25 August 1971: term of lease treated as shorter than stated
- PIM1207Premiums: lease granted on or after 25 August 1971: term of lease treated as longer than stated
- PIM1208Premiums: lease granted between 12 June 1969 and 25 August 1971
- PIM1209Premiums: lease granted on or before 12 June 1969