TSEM5700 - Trusts for particular purposes: flat management companies: contents
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TSEM5705Flat management companies - service charge funds and sinking funds - background
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TSEM5710Flat management companies - S42 Landlord and Tenant Act 1987
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TSEM5712Flat management companies - deduction of tax from interest received
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TSEM5715Flat management companies - scope of S42 Landlord and Tenant Act 1987
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TSEM5720Flat management companies - funds created
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TSEM5725Flat management companies - tenants of rented property
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TSEM5730Flat management companies - leaseholder owners of property
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TSEM5735Flat management companies - freehold owners of property
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TSEM5740Flat management companies - registered social landlords and other ‘exempt landlords’
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TSEM5745Flat management companies - ‘exempt landlords’ - S58 LTA 1987
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TSEM5750Flat management companies - funds not within S42 LTA 1987
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TSEM5752Flat management companies - funds not within S42 LTA 1987 - definition of ‘relevant housing body’
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TSEM5755Flat management companies - investment income previously charged to corporation tax
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TSEM5760Flat management companies - notification from company’s tax office
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TSEM5765Flat management companies - notification from trustee and liaison with company’s tax office