��Ƶ

Home / Simons-Taxes /Business tax /Part B6 Property income and taxes /Division B6.2 Property businesses /Specific types of property businesses / B6.205 Reverse premiums

B6.205 Reverse premiums

Business tax

Particularly during times of economic recession, landlords often offer inducements such as rent-free periods or even make capital payments to their prospective tenants. Any such payment by the landlord is called a 'reverse premium' if it is made in connection with a transaction that gives the recipient (or a person connected with the recipient)

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

B5.301 Intellectual property—overview

B3.340A Hire purchase of plant and machinery and similar contracts

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

B2.218 Surplus business accommodation

B2.306 General tests for distinguishing between capital and revenue expenditure

A4.214 Claims following further assessments—income tax and capital gains tax

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

E8.811 National Insurance number—refusal of application

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E1.1435 Appealing transactions in securities counteraction notices

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

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

I5.1212 Protector of a foreign trust

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid