½Û×ÓÊÓƵ

Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.2 Transactions in land /'Artificial' transactions in land—rules prior to 2016 / B5.246 'Artificial' transactions in land—relationship with capital gains tax—rules prior to 2016
Commentary

B5.246 'Artificial' transactions in land—relationship with capital gains tax—rules prior to 2016


Business tax

The provisions in this article were replaced, broadly for disposals on or after 5 July 2016 and for amounts recognised in accounts on or after 8 March 2017, by the provisions relating to the taxation of profits arising from a trade which involves

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:49