Tax on leases and lease premiums

Professional Development

Overview

This course is designed to help delegates understand the intricacies of leases and lease premiums on UK properties from a UK tax perspective. These are often the areas missed following the advent of the UK residential property legislation and are worth reviewing in light of the new UK commercial property legislation.


Suitable For

Suitable for delegates with a good understanding of UK income tax and capital gains tax

2 CPD hours
2 hours
Jersey

This course has already run and a new date has not yet been scheduled. Please contact us to register your interest.

Learning Outcomes

Having attended this course, delegates will:

  • Understand the UK tax implications of leases both short and long
  • Understand the UK tax implications of lease premiums.



SESSION CONTENT

  • Tax impact of a lease for the landlord of a UK property
  • Lease premiums