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When Do Enhancement Activities of Real Estate Prove a Change of Intention that Triggers Profits Tax on a Subsequent Sale?

  Author: Baker & McKenzie ( Baker & McKenzie )
 July, 2015
  Price: FREE


The Court of Final Appeal is expected to clarify the circumstances in which enhancement activities, which increase the value of real estate, may serve as evidence supporting a factual conclusion that the property owner held the property for trading, resulting in profits tax on the gain from a subsequent sale. 

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