TXF6 UK

Syllabus B4d-h. Premium On Short Leases 11 / 16

d) Compute the amount assessable when a premium is received for the grant of a short lease.
e) Understand how relief for a property business loss is given.
g) Recognise the treatment of individual savings accounts (ISAs) and other tax exempt investments.
h) Understand how the accrued income scheme applies to UK Government securities (gilts).
Premium On Short Leases