A
The grant of a tenancy of agricultural property in the UK, the Channel Islands, or the Isle of Man is not a transfer of value, provided that the property is used for agricultural purposes, and...
Chargeable consideration is broadly anything given directly or indirectly for a transaction by the purchaser or a connected party - that is, money or money's worth. Chargeable consideration does...
It is not unusual for rental payments to be variable or uncertain. In this situation the following rules apply for the first 5 years of the lease only: - if the amount of rent is contingent on...