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Property Tax Planning 17th ed (eBook)

Zeeshan Khilji

ISBN13: 9781526526274

Published: February 2024

Publisher: Bloomsbury Professional

Country of Publication: UK

Format: eBook (ePub)

Price: Out of print
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This eBook is available in the following formats: ePub.

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Also available as

Paperback
9781526526250

£140.00

Helping to establish tax planning opportunities and potential pitfalls, the book is divided into the four categories of property ownership: property investors; property dealers and developers; trading premises; and private residences. Within each category all relevant tax planning areas are outlined chapter by chapter, with reference to legislation and case law.

The new 17th Edition, fully updated by Zeeshan Khilji, covers:

Changes in SDLT and LTT thresholds and reliefs
Changes to rules around non-residents paying corporation tax on gains arising on disposals of all immovable property, both residential and commercial
Changes to rules around non-resident corporate landlords of UK property now having to pay corporation tax (previously income tax) on income
Changes to rules around UK resident individuals paying CGT on all UK residential property gains within 30 days (then changed to 60 days)
Changes to principal private residence relief rules, where CGT lettings relief restricted to those living alongside their tenants only
The introduction of the new rules around residential property developer tax
Latest update on multiple dwellings relief
New material on property incorporations

Subjects:: Taxation, eBooks

Contents:: Part A. Property Investors; 1. Acquisition of a property through a non-UK resident company; 2. Property ownership through a non-UK resident trust; 3A. Relief for finance costs incurred by individuals, trustees and non-UK resident investment companies; 3B. Finance costs for UK property investment companies or companies within the scope of UK corporation tax; 4. Repairs, renewals and improvements; 5. Stamp duty land tax; 6. Capital allowances on plant and machinery; 7. Other allowances; 8. Holding investment property through a company; 9. Premiums received; 10. Letting as a trade; 11. Capital gains planning: properties held at 31 March 1982; 12. Capital gains planning: the indexation allowance; 13. Capital gains planning: deferring a sale; 14. Capital gains planning: selling the company rather than the property and the further possibility of selling to a UK REIT; 15. Enterprise Investment Scheme deferral relief and Seed EIS CGT Exemption; 16. Planning for losses: capital losses and surplus management expenses; 17. Planning for losses: transfer of investment property to a dealing company; 18. VAT planning for property investors; Part B. Property Dealers and Developers; 19. Tax relief for reductions in property values; 20. Reclassification of trading stock as investment property; 21. Tax planning on the transfer of trading stock; 22. Tax relief for finance costs; 23. Acquiring a trading company with tax losses; 24. Selling shares in a property trading company and anti-avoidance provisions; 25. Construction Industry Scheme; 26. VAT points for property developers; Part C. Trading Premises; 27. Premium relief on the acquisition of a short lease; 28. Tax relief for finance costs; 29. Capital allowances on plant and machinery; 30. Capital gains planning: replacement of business assets ('roll-over') relief; 31. Capital gains tax planning: entrepreneurs' and investors' reliefs for individuals and trusts; 32. Capital gains planning for companies: exemption for sales of substantial shareholdings; 33. Tax-free statutory compensation; 34. Construction Industry Scheme; 35. VAT and trading premises; Part D. Private Residences; 36. The capital gains tax, ATED and SDLT regimes for residential property; 37. Motive for acquisition of a residence; 38. Main residence election where more than one property is owned; 39. Land and buildings included with a residence – maximising the exemption; 40. Converting, reconstructing or refurbishing a main residence; 41. Main residence: taking advantage of the exemption for the last 18 months of ownership; 42. Temporary absences: preserving the exemption; 43. Taking advantage of the exemption on let property; 44. Main residences: periods before 31 March 1982; 45. Rent a room: income tax exemption on part letting of a main residence; 46. Expense deductions for business use of home