Reverse premiums
Arrangements not at arm's length
Background to tax rules
Brought into account
Capital gains tax
Charge to tax
Commercial property
£10 assignment with £340,000 reverse premium
Generally
Conditions
Conditions for
Connected parties
Connected persons
Construction industry scheme
Direct tax treatment (landlord)
Direct tax treatment (tenant)
Exclusions
Fit-out costs
Generally
Leasing or letting of immovable property
Meaning
Mortgage interest capping agreement
Property business receipts
Property transaction
Reasons for paying
Recipient
Rent-free periods
Revenue receipt, treatment as
Stamp taxes
Tax planning
Taxable supplies
Attribution of input tax
Generally
Treatment of payer
VAT
Whether within CIS