– see also Inducement payments

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

Inducements

Leasing or letting of immovable property

Meaning

Mortgage interest capping agreement

Output tax

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

Taxable/non-taxable

Treatment of payer

VAT

Whether within CIS