Financial aspects of an on-site pharmacy

Q: How much tax would I have to pay, and when would the payment be due, if I were to receive £100,000 from a pharmacy company to build a new pharmacy? I own our surgery and will pay construction costs of approximately £50,000. The company will fit out the pharmacy, but I am unsure if I can offset anything against my tax liability. It will also pay me £20,000 a year rental.

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