Tax Calculators & Tools

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Topic: Capital gains tax

Lease premium calculator
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Lease premium calculator

Lease premium calculator

Where a premium is paid for a lease on a property it may be treated partly as a capital sum and partly as income. This has important tax consequences for the payer and the recipient, particularly if the purchase was for their business, including a property rental business.

Using the calculator

Our calculator works out the capital and income elements of a premium taking account of the purchase price and the terms of the lease remaining.


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