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Vol 22 No 1 Jan/Feb 2017

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Fiduciary Obligations: 40th Anniversary Republication with Additional Essays

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Property Taxes 2015/16 isbn 9781780437842

Property Taxes 2014/15

ISBN13: 9781780434438
New Edition ISBN: 9781780437842
Previous Edition ISBN: 9781780431765
Published: March 2015
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

The structuring of property transactions is one of the most difficult areas of tax planning, and this leading title, written by a well known practitioner with over 30 years' experience in the field, explains the law clearly with an emphasis on practical application. Key issues such as the distinction between dealing transactions and investment transactions are covered, as are all relevant taxes, including council tax and landfill tax.

This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions.

Easy to use, lucid, and highly practical, Property Taxes 2014/15 will enable tax practitioners to find the answers to their tax planning questions quickly, and help keep their clients' tax liabilities to a minimum.

Everything you need to know on property taxes can be found in this book including:

  • Rents
  • Premiums
  • Relief for interest payable
  • Investment or dealing?
  • Tax aspects of property dealing companies
  • Tax aspects of property investment companies
  • Problems of development; Refurbishments; Allowances for capital expenditure
  • Tax on chargeable gains
  • Business occupation of property
  • Private residences
  • Artificial transactions in land
  • Use of overseas companies to acquire UK properties
  • Real estate investment trusts
  • VAT
  • Inheritance tax
  • Stamp duty land tax
  • Stamp duty
  • Council tax
  • Landfill tax

Chapter 1 Introduction
Chapter 2 Rents
Chapter 3 Premiums
Chapter 4 Relief for Interest Payable
Chapter 5 Investment or Dealing?
Chapter 6 Tax Aspects of Property Dealing Companies
Chapter 7 Tax Aspects of Property Investment Companies
Chapter 8 Problems of Development
Chapter 9 Refurbishments Chapter 10 Allowances for Capital Expenditure
Chapter 11 Tax on Chargeable Gains
Chapter 12 Business Occupation of Property
Chapter 13 Private Residences
Chapter 14 Artificial Transactions in Land - CTA 2010, ss 815-833, ITA 2007, ss 752-772
Chapter 15 Use of Overseas Companies to Acquire UK Properties
Chapter 16 Value Added Tax on Residential Property
Chapter 17 Value Added Tax on Commercial Property
Chapter 18 Inheritance Tax
Chapter 19 Stamp Duty Land Tax
Chapter 20 Annual Tax on Enveloped Dwellings
Chapter 21 The Council Tax
Chapter 22 Landfill Tax
Chapter 23 Miscellaneous