Commentaries

Tax Memo


 CHAPTER 5   Other income and expenses 


 SECTION 1   Property income 

Rattachements 209 CTA 2009

 
780
Income arising to a company from land or property is assessable as income from a property business if it consists of income arising from the exploitation of any estate, interest or right in or over land (including buildings, structures and land covered with water). There are two types of business:
-  a UK property business, which includes all income from the exploitation of land in the UK; and
-  an overseas property business, which includes all income generated from property ab...

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