Income from land and property

Walter Sinclair and Barry Lipkin

Chapter Chapter 7 in Tax Guide 2013–2014, 2013, pp 42-54 from Palgrave Macmillan

Abstract: Abstract The amount of income that you derive during the tax year from letting property such as a house, flat, factory or shop, less the deductions you may claim represent your net income from letting property and must be shown separately on your tax return. You must return your gross property income including certain lease premiums and also give full particulars of your expenses. If up to 5 April 1995 the income was derived from furnished lettings then the assessment was under Schedule D Case VI (15.1); otherwise it was generally under Schedule A. From that date to 31 March 2009, Case VI on furnished lettings only continued for corporation tax purposes.

Keywords: Real Estate Investment Trust; Accounting Period; Property Income; Property Business; Maximum Credit (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1057/9781137315298_7

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