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Vol 21 No 10 Oct/Nov 2016

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Buy-To-Let Property Tax Handbook


ISBN13: 9781784510541
To be Published: February 2017
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £100.00



Property taxation is a particularly complex area and whilst there are several tomes on the subject which broadly cover real estate, including commercial, residential, business premises, developments and lettings, Taxation of Rental Property Business offers a more concise and targeted approach on buy-to-let for practitioners with landlord clients.

With the increase in the buy-to-let market in recent years this new title provides a specific information resource which includes worked examples, case studies, focus points and pitfalls to be aware of. Following a logical sequence from the commencement of cessation of a rental property business, and based around the structure of relevant legislation and HMRC guidance, this title is an essential guide for tax practitioners and accountants who need to advise on all tax aspects of a buy-to-let property business.

Buy-To-Let Property Tax Handbook includes chapters dedicated to furnished lettings, holiday lettings, non-resident landlords, jointly-owned properties and content on incorporating a rental property business and how to calculate post-cessation income and loss.

Subjects:
Taxation
Contents:
Chapter 1: Commencement of a property rental business
Stamp duty land tax
Interest relief
Chapter 2: Calculating profits or losses
Property income
Property expenses
Capital or revenue
Reverse premiums
Chapter 3: Capital allowances
Business property renovation allowance
Chapter 4: Furnished lettings
Wear and tear allowance
Abolition of the renewals basis
Repairs and replacements
Chapter 5: Furnished holiday lettings
Chapter 6: Loss relief
Chapter 7: Letting the home
Rent-a-room
Private residence relief – CGT
Chapter 8: Overseas property businesses
Chapter 9: Jointly-owned properties
Spouses and civil partners
Other joint owners
Is there a partnership?
Chapter 10: Non-resident landlords
Chapter 11: Company landlords
Chapter 12: Inheritance tax
Chapter 13: VAT aspects
Chapter 14: Leases
Chapter 15: Incorporation of a property rental business
Chapter 16: Other issues
Rents connected with a trade or profession
When does a property rental business cease?
Post-cessation income and losses