Offshore Investment in UK Land: Tax Efficient Strategies 2nd ed

Out Of Print
This second edition of a successful book provides detailed analysis of the tax provisions which must be considered when overseas companies or individuals are investing in, developing or trading in UK land. Substantially updated as a result of the 1995/1996 Finance Acts, this book's value has been further enhanced with the inclusion of: -

• revised chapters on UK rental income, VAT, offset of interest against rent and section 13 plans
• useful new chapters on discounted bond property funding arrangements, FURBS, transfer of land for shares and s 162 schemes, buy back of shares, resisting land outside the UK, UK banks and other interests and UK agents
• practical illustrations of the principal tax structures in use, with diagrams for easier understanding
• checklist of the tax law provisions to consider when setting up a structure
• It includes new chapters on the Netherlands and Netherland Antilles, USA and Jersey
• an expanded interpretation of UK tax law for practitioners overseas.