Capital gains tax and GP premises.
In: GP: General Practitioner, 2009-10-16, S. 53-53
Online
serialPeriodical
Zugriff:
The article offers information on capital gains tax (CGT) and liability on general practitioners' (GPs) premises. CGT is the difference between the sales proceeds and the original cost. From 2008, CGT is charged at a flat rate of 18 percent. If a GP qualifies for entrepreneurs' relief (ER) then the CGT rate falls to 10 percent. ER will apply when the property-owning partners retire. Payment of rent by the partnership to the partners who own the premises could lead to a reduction in ER.
Titel: |
Capital gains tax and GP premises.
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Autor/in / Beteiligte Person: | Gray, Simon |
Link: | |
Zeitschrift: | GP: General Practitioner, 2009-10-16, S. 53-53 |
Veröffentlichung: | 2009 |
Medientyp: | serialPeriodical |
ISSN: | 0268-8417 (print) |
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