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  Miscellaneous Property 2021

After the deluge: mopping up the general principles of taxation for landlords and tenants

Source: National

Published Date: 4 Nov 2021

 

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This paper covers:

  • Rent abatements and deferrals
  • Impact of code of conduct for commercial tenancies
  • Income derivation by landlord when tenant cannot pay
  • Writing off the tenant's debt: consequences for landlord and tenant
  • Renegotiating the lease: lease incentives, business benefit, capital gains
  • Implications for landlord/owner if use of property changes
  • Carry-back losses for landlords and tenants.
Author(s)

Individual Session

After the deluge: mopping up the general principles of taxation for landlords and tenants

Author(s): Daniel Miles , Christopher Neil , Alistair Haskett
Materials from this session:

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