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Vol 25 No 2 Feb/March 2020

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Property Taxes 2019/20

ISBN13: 9781526508768
Previous Edition ISBN: 9781526501400
Published: July 2019
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: £160.00

Low stock.

With an emphasis on practical application, Property Taxes 2019/20 explains the law clearly, with a focus on key issues such as the distinction between dealing transactions and investment transactions, and includes all relevant taxes, including council tax and landfill tax.

It enables tax practitioners to find the answers to their property tax planning questions quickly and to keep their clients' tax liabilities to a minimum.

The structuring of property transactions is one of the most difficult areas of tax planning, with each transaction needing to be considered individually. The structure of any transaction is almost always influenced by the requirements of several parties. The VAT element is extremely complex and structuring the transaction in even slightly different ways will give a vastly different VAT result.

As a result, and despite this being an annual, this book is always in high demand.

1: Introduction
2: Rents
3: Premiums
4: Relief for interest payable
5: Investment or dealing?
6: Tax aspects of property dealing
7: Tax aspects of property investment
8: Problems of development
9: Refurbishments
10: Allowances for capital expenditure
11: Tax on chargeable gains
12: Business occupation of property
13: Private residences
14: Artificial transactions in land – CTA 2010, Part 8ZB; ITA 2007, Part 9A
15: Use of overseas companies to acquire UK properties
16: Value added tax on residential property
17: Value added tax on commercial property
18: Inheritance tax
19: Stamp duty land tax
20: Annual tax on enveloped dwellings
21: The council tax
22: Landfill tax
23: Miscellaneous
Appendix 1: Meaning of 'Connected Persons'
Appendix 2: Enterprise Zones
Appendix 3: Disadvantaged Areas
Appendix 4: Obsolete capital allowances provisions