Example 5: Lease Premiums on grant of short leaseForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Example 5: Lease Premiums on grant of short leaseThis topic has 1 reply, 2 voices, and was last updated 4 years ago by Tax Tutor.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts November 10, 2019 at 6:00 am #551929 fatimaumarMemberTopics: 1Replies: 0☆Hi. The annual rent was due on 1 July 2018. Why is this not prorated according to the number of months within the tax year? November 11, 2019 at 11:14 am #552024 Tax TutorMemberTopics: 2Replies: 3965☆☆☆☆☆The basis of assessment is actual cash received – NOT accrued.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In