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Richard'sDisposal of Land – to be taxed or not to be taxed? Part six
This final article, in a series of six on the various land tax provisions contained within the Income Tax Act 2007 (“the Act”), will focus on the potential application of the associated persons’ rules to those taxing provisions. However, this article will be somewhat different to those that have come before, because, firstly I will […]
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Disposal of Land – to be taxed or not to be taxed? Part six
This final article, in a series of six on the various land tax provisions contained within the Income Tax Act 2007 (“the Act”), will focus on the potential application of the associated persons’ rules to those taxing provisions. However, this article will be somewhat different to those that have come before, because, firstly I will […]
Disposal of land – to be taxed or not to be taxed? Part five
This fifth article in a series of six, on the various land tax provisions contained within the Income Tax Act 2007 (“the Act”), will focus on the potential application of section CB 13 – Disposal: amount from major development or division and not already in income. As a starting comment and as a consequence of […]
Disposal of Land – to be taxed or not to be taxed? Part four
This fourth article in a series of six, on the various land tax provisions contained within the Income Tax Act 2007 (“the Act”), will focus on the potential application of section CB 14 – Disposal: amount from land affected by change and not already in income. As a starting comment, and as a consequence of […]
Disposal of Land – to be taxed or not to be taxed? Part three
This third article, in a series of six, on the various land tax provisions contained within the Income Tax Act 2007 (“the Act”), will focus on the potential application of section CB 6A – Disposal within 10 years: bright-line test for residential land. As a starting comment, and as a consequence of some responses from […]
Disposal of Land – to be taxed or not to be taxed? Part two
My first article on the various land tax provisions contained within the Income Tax Act 2007 (“the Act”) focused on the potential application of section CB 6 – land acquired with a purpose or an intention of disposal. This second article, in a series of six, moves on to what I consider is second in […]
