Capital gains tax

Caravan sites

Data-gathering powers: relevant data-holder

Easements

Electric line wayleaves

Finance leases

Furnished lettings

Linked transactions

Machinery and plant leasing, restriction of amount allowable in computing profits

Mines, quarries and other concerns

Non-payment, Northern Ireland

Pre-lease payments

Rates of tax

Sums payable instead of

Surplus business accommodation

Tax chargeable

Net present value (NPV)

Relevant rental value

Tied premises

Transfers to partnerships

Variable and uncertain

Abnormal increases

Assignments treated as grants

Calculation

Initial valuation

Subsequent adjustments

Substantial performance triggers notification

Temporal discount rate

Variation of leases

Wayleaves