| RPSM07109210 |
What are direct holdings? |
| RPSM07109220 |
What are the occasions of a tax charge on direct holdings? |
| RPSM07109230 |
What tax charges apply to direct holdings |
| RPSM07109240 |
Amount and timing of charges on acquisition/improvement/conversion of directly held property |
| RPSM07109250 |
Where an interest in taxable property is acquired under a lease |
| RPSM07109255 |
Taxable property used as loan security |
| RPSM07109260 |
Where the property is acquired for less than the market value |
| RPSM07109270 |
Where a property is improved/converted or adapted |
| RPSM07109280 |
Apportioning unauthorised payment to members arrangement |
| RPSM07109290 |
Amounts chargeable on income/deemed income from direct holdings |
| RPSM07109300 |
Example of amounts chargeable on income/deemed income |
| RPSM07109310 |
Amounts chargeable on gains from direct holdings |
