Lease premiums: taxation aspects

Abstract

Analyses facets of taxation which relate to leases and lease premiums in particular. Considers tax relief, lease premium value shifting, sale and lease‐back, reverse premiums and Capital Gains aspects from the property manager′s perspective. Concludes that there are both pleasant and unpleasant surprises in tax legislation which is technical and not widely known.

Citation

Wells, A. (1993), "Lease premiums: taxation aspects", Property Management, Vol. 11 No. 2, pp. 122-128. https://doi.org/10.1108/02637479310026677