Selling property
저자: Stephen Relf
1. Basis of taxation
1.1. Trading
1.2. Badges of trade
1.3. Transactions in land: anti-avoidance
1.4. Appropriations to/from trading stock
2. Income tax
2.1. Trading
2.2. Transactions in land: tax treatment
3. Capital gains tax
3.1. Acquisition by gift or inheritance
3.2. Part-disposals of land
3.3. Options
3.4. Leases
3.5. CGT rates
3.6. CGT reporting requirements
4. CGT reliefs
4.1. Business reliefs
4.2. Exchanges of joint interests
4.3. Compulsory purchase
5. VAT
