– see also Inducement payments

Arrangements not at arm's length

Brought into account

Charge to tax

Commercial property

£10 assignment with £340,000 reverse premium

Generally

Conditions

Connected persons

Exclusions

Generally

Inducements

Leasing or letting of immovable property

Meaning

Mortgage interest capping agreement

Output tax

Property business receipts

Property transaction

Recipient

Revenue receipt, treatment as

Taxable supplies

Attribution of input tax

Generally

Taxable/non-taxable

Treatment of payer

Whether within CIS