Property Taxes 2015/16
Published: February 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Price: Out of print
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 2015/16 enables tax practitioners to find the answers to their tax planning questions quickly and to keep their clients' tax liabilities to a minimum.
Everything you need to know about property taxes can be found in this book:-
- Relief for interest payable
- Investment or dealing?
- Tax aspects of property dealing
- Tax aspects of property investment
- Problems of development
- 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
- VAT on residential property VAT on commercial property
- Inheritance tax Stamp duty land tax
This fully updated edition features a comprehensive analysis of the new capital gains tax charge on residential properties owned by non-residents and the changes to the rules on principal private residence relief and ATED-related gains to give effect to this impost. It also covers the new inheritance tax residential nil-rate band. Many of the chapters have been substantially revised and re-ordered to try to improve the readability of the book.