Income Tax and Corporation Tax: disposals of land in the UK
This measure deals with changes to legislation in Finance Act 2016 on profits from trading in and developing land.
PDF, 37.4KB, 1 page
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
PDF, 131KB, 2 pages
This measure amends the ‘Profits from Trading in and Developing Land’ legislation to remove the exception for contracts entered into before 5 July 2016 and bring all profits recognised in the accounts on or after 8 March 2017 into the charge to UK Corporation Tax or Income Tax.