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Home / Simons-Taxes / Business tax / Part B5 Specific trades and activities / Division B5.2 Transactions in land

Division B5.2 Transactions in land

Business tax

Division B5.2 Transactions in land

B5.216 What constitutes trading in land?
B5.217 Cases where no trade in land was found
B5.218 Cases where trade in land was found
B5.218A Case summary for trading in land and also investor—individual
B5.218B Case summary for trading in land and also investor—company
B5.218C Case summary where land acquired from trustees
B5.222 Time-share agreements
B5.222A Overage
B5.223 Commercial occupation of land treated as a trade
B5.224 Golf clubs, recreation grounds, holiday camps, social clubs and admission fees
B5.233 Transactions in land provisions
B5.235 Introduction to 'artificial' transactions in land—rules prior to 2016
B5.236 'Artificial' transactions in land definitions—rules prior to 2016
B5.237 Charge on gains from transactions in land—rules prior to 2016
B5.238 Disposal of land—rules prior to 2016
B5.239 Person chargeable on 'artificial' transactions in land—rules prior to 2016
B5.240 Calculation of gain on 'artificial' transactions in land—rules prior to 2016
B5.241 Tax avoidance motive of 'artificial' transactions in land—rules prior to 2016
B5.242 Exemptions from 'artificial' transactions in land—rules prior to 2016
B5.243 Consideration received by another person on 'artificial' transactions in land—rules prior to 2016
B5.244 Clearances for 'artificial' transactions in land—rules prior to 2016
B5.245 'Artificial' transactions in land—information—rules prior to 2016
B5.246 'Artificial' transactions in land—relationship with capital gains tax—rules prior to 2016
B5.247 Sale and leaseback of land—payments connected with transferred land
B5.248 Sale and leaseback of land—new lease of land after assignment or surrender
B5.256 Residential property developer tax (RPDT)—overview
B5.257 Residential property development activities for RPDT
B5.258 Calculating the RPDT profits or losses
B5.259 RPDT and relief for losses
B5.260 RPDT—administrative aspects

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