Adjusted rental profits

Adjusted total income

Anchor tenant

Arising in the UK (yearly interest)

Business (VAT TOGC rules)

Cessation of business

Change of ownership

Chargeable consideration (SDLT)

Company with investment business

Dwelling (VAT)

Fixtures

Generating income from land

Grassum

Land transaction (SDLT)

Lease premium

Loan relationship

Management expenses

Property business

Protected building (VAT)

Purchaser (SDLT)

Rent

Reverse premium

Short-term lease

Single-dwelling interest (ATED)

Substantial reconstruction (VAT)

Taxable supply (VAT)

Trade

Trading loan relationships

Transfer of a going concern (TOGC) (VAT)

Vendor (SDLT)

Worldwide groups

Yearly interest