Dealing (or trading) in land
68
Abstract
Defines certain types of property owner, with implications of their status in law and tax. Discusses the significance of “badges of trade”. Comments on certain case law concerning section 776 of the Corporation Taxes Act 1988.
Keywords
Citation
Parsons, G. (1990), "Dealing (or trading) in land", Property Management, Vol. 8 No. 1, pp. 34-39. https://doi.org/10.1108/EUM0000000003352
Publisher
:MCB UP Ltd
Copyright © 1990, MCB UP Limited