CG70700P - Capital Gains Manual: Land: Leases: Introduction: contents
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CG70700Leases of land in the UK - Introduction to the Guidance
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CG70702Effect of differences in land law
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CG70703What is a lease of land?
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CG70706Grant of occupation rent-free
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CG70720Duration of a lease
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CG70721Annual tenancies
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CG70722Duration of a lease: special rules
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CG70728Duration of agricultural tenancies
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CG70750Definition of 'lease'
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CG70751Other definitions relating to leases
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CG70752Long and short leases
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CG70770Grant of a lease - part disposal
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CG70772Insurance receipts - short leases
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CG70774Sale and leaseback
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CG70777Sale with right to reconveyance