eBrief No. 119/17: Claims for NPPR deduction against rental income … eBrief No. 119/17: Claims for NPPR deduction against rental income … Revenue eBrief No. 119/17
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97 Computational rules and allowable deductions (Direct Tax Acts, Finance Act 2022)
Claims for NPPR deduction against rental income – eBrief No. 119/17 … The tax treatment of Rent-to-buy schemes – eBrief No. 199/18...Income Tax implications for landlords with buy-to-let mortgages who have received tracker mortgage redress payments from banks – eBrief No. 182/18...Case V excess capital allowances and Case V losses: Order of offset for individuals and between jointly assessed spouses and civil partners – eBrief No. 178/18...Repair and Leasing Scheme
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eBrief 119/17 … . In so doing, the Court relied on the meaning of the word ‘levy’ and pointed to the absence of any role for local authorities in determining whether to raise the charge, the amount of that charge, or even to vary the amount charged. On this basis, the Court concluded that the charge could not be said to be ‘levied’ by any local authority, a pre-condition for the deductibility of the charge under.
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