Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 356OB
Disposals of land in United Kingdom
Section 356OB sets out the circumstances in which a profit or gain from disposing of land in the United Kingdom will be treated as a trading profit for corporation tax purposes, including the persons who may be caught and the conditions that must be satisfied.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.