A6.335 Rent And Other Payments Arising From Land

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Commentary

Administration and compliance

The following are relevant data-holders¹:

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•�� a lessee (or successor in title of a lessee)
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•�� an occupier of land
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•�� a person having the use

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E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

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A6.335 Rent and other payments arising from land

Administration and compliance

E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

D1.8101 Groups of companies

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

B5.812A Particular charitable bodies

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1146 The PAYE cumulative basis—overview

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

I11.215 IHT accounts—excepted settlements

B5.846 Charities and close companies

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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A6.335 Rent and other payments arising from land

Administration and compliance

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