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HEATHER MILLER investigates the rather scary subject of assignments, grants and premiums
KEY POINTS
- Explaining the difference between assignments and grants of leases.
- TCGA 1992 Sch 8 – the importance of the 50-year term.
- Depreciating the allowable cost in accordance with the TCGA 1992 Sch 8 table.
- Calculating the income element of a premium.
- Calculations for sub-leases.
Leases: they’re tricky little blighters popping up all over the place with their awkward income tax and capital gains tax calculations.
Long short assignment grant... I must admit that when our really rather good ATT tutor started explaining them to us on the second day of our course my immediate reaction was...
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