| TSEM5705 |
Flat management companies: service charge funds & sinking funds: background |
| TSEM5710 |
Flat management companies: S42 Landlord and Tenant Act 1987 |
| TSEM5712 |
Flat management companies - deduction of tax from interest received |
| TSEM5715 |
Flat management companies: scope of S42 Landlord and Tenant Act 1987 |
| TSEM5720 |
Flat management companies: funds created |
| TSEM5725 |
Flat management companies: tenants of rented property |
| TSEM5730 |
Flat management companies: leaseholder owners of property |
| TSEM5735 |
Flat management companies: freehold owners of property |
| TSEM5740 |
Flat management companies: registered social landlords & other ‘exempt landlords’ |
| TSEM5745 |
Flat management companies: ‘exempt landlords’ - S58 LTA 1987 |
| TSEM5750 |
Flat management companies: funds not within S42 LTA 1987 |
| TSEM5752 |
Flat management companies: funds not within S42 LTA 1987 - definition of ‘relevant housing body’ |
| TSEM5755 |
Flat management companies: investment income previously charged to corporation tax |
| TSEM5760 |
Flat management companies: notification from company’s tax office |
| TSEM5765 |
Flat management companies: notification from trustee & liaison with company’s tax office |
