1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

10.13Transfer of a Right to Receive Rent for a Capital Sum TCA97 s106A In situations where a capital sum is paid to an individual in return for the transfer of a right to receive rent, the follow...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016