Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Page of 4827
Press 'Enter' after typing page number.
4981 to 5000 of 96536 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
In redevelopment arrangements, permanent alternate accommodation is treated as a continuation of ownership rights in the original flat rather than a newly acquired capital asset. The holding period runs from the allotment or crystallisation of enforceable rights under the redevelopment arrangement; additional area received, whether purchased from the developer or transferred by a family member, also arises from those pre-existing rights and is not separately dissected. Where that period exceeds the statutory threshold, gains on sale are long-term capital gains, allowing indexed acquisition cost and residential-house capital-gains exemption under sections 54/54F in accordance with law.
In redevelopment arrangements, permanent alternate accommodation is treated as a continuation of ownership rights in the original flat rather than a newly acquired capital asset. The holding period runs from the allotment or crystallisation of enforceable rights under the redevelopment arrangement; additional area received, whether purchased from the developer or transferred by a family member, also arises from those pre-existing rights and is not separately dissected. Where that period exceeds the statutory threshold, gains on sale are long-term capital gains, allowing indexed acquisition cost and residential-house capital-gains exemption under sections 54/54F in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
