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Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.11 Business premises renovation /Further provisions / B3.1119 Business premises renovation—termination of lease

B3.1119 Business premises renovation—termination of lease

Business tax

On termination of a lease, if, with the consent of the lessor, a lessee remains in possession of the qualifying building after the lease has terminated, without a new lease being granted, the lease is treated as continuing as long as the

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I4.265 Lifetime transfers reported late

B6.749 ATED—property developers

A4.204 Claims procedure—corporation tax

B4.130 Summary of OECD guidelines on arm's length principle

I3.367 Fall in value relief—changes in interests in land

E4.11120 Additional annual returns by employers—overview

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

C2.1231 Leases—deemed premiums

B2.319 Duality of purpose—apportionment of the expenditure

E4.115 Employment income—place of performance of duties

E6.324H Nominated income and gains and the ordering rules

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D1.1422 Calculating NGIE and ANGIE