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IR2.2.4 Premiums on leases

Republic of Ireland

TCA 1997, s 98 provides that where a premium is received on the granting of a lease of less than 50 years duration, a portion of the premium is treated as rent

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US2.2.6 Taxation of a non-resident landlord

FR2.4.1 Taxation of French resident landlords

IS2.5.2 Types of marriage

UK2.4.1 UK taxation of pensions

IS2.6 Use of trust or other similar vehicle to assist in personal tax planning for wealth

FR2.3.1 Renting furnished property

IS2.7.1 Registration

SG1.4.4 Inheritance tax

FR2.7.1 French matrimonial regimes

UK2.10.1 Tax reliefs for borrowing costs to expand a UK business

AU2.5.1 General CGT implications of transfers between spouses

CA2.4.2 Old Age Security (OAS) and Guaranteed Income Supplement (GIS)

SG3.2.6 Expiry and invalidity of a Power of Attorney (POA)

AU3.4.1 Excepted person

JE1.7 Social security

AU2.4.4 Undeducted purchase price (UPP)

IN3.1 How to obtain an Indian residence certificate

FR1.3.4 Inheritance tax (droits de succession)

CA3.1 How to obtain a Canadian residence certificate

FR3.2.1 Formal requirements of the power of attorney