Conveyance or lease, new/partly constructed buildings

Legislation/Regulatory – SP 8/93

Substance of transaction

Commentary – Tax Reporter ¶104-500 ; Tax Reporter ¶104-750
Case Law – Floor v. Davis (H.M. Inspector of Taxes) ; SCOBLE AND OTHERS v. SECRETARY OF STATE FOR INDIA. ; W.T. Ramsay Ltd v. Commissioners of Inland Revenue Eilbeck (H.M. Inspector of Taxes) v. Rawling