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Income from land and property

In: St. James’s Place Tax Guide 2002–2003

Author

Listed:
  • Walter Sinclair

Abstract

The amount of income that you derive during the tax year from letting property such as a house, flat, factory or shop, less the deductions you may claim represent your net income from letting property and must be shown separately on your tax return. You must return your gross property income including certain lease premiums and also give full particulars of your expenses. If up to 5 April 1995 the income was derived from furnished lettings then the assessment was under Schedule D Case VI (15.1); otherwise it was generally under Schedule A. From that date, Case VI on furnished lettings only continues for corporation tax purposes.

Suggested Citation

  • Walter Sinclair, 2002. "Income from land and property," Palgrave Macmillan Books, in: St. James’s Place Tax Guide 2002–2003, chapter 7, pages 49-60, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-28771-6_7
    DOI: 10.1057/9780230287716_7
    as

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