SolvedRPDT10300 | Key concepts: interest in land: contents
From HM Revenue & Customs · Residential Property Developer Tax Manual
Contents5 entries
- RPDT10310Key concepts: interest in land: meaning of interest in land - section 36 Finance Act 2022
- RPDT10320Key concepts: interest in land: licences that are not excluded interests - build licences giving a developer rights over the development
- RPDT10330Key concepts: interest in land: interest in land as 'trading stock' - section 36 finance Act 2022
- RPDT10340Key concepts: Interest in land: effect of developer group retaining a freehold interest after the grant of long leases
- RPDT10350Key concepts: interest in land: interaction with the transaction in UK land and offshore property developer rules