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This title leads the reader through the lifecycle of property ownership, from acquisition to eventual disposal. At each stage, the tax issues are clearly explained and illustrated, with worked examples throughout. The book will be invaluable for tax advisers with property-owning clients (and no doubt for many property owners themselves).
The various tax topics are addressed in depth, and are always fully rooted in the appropriate legislation and relevant case law. The writing style is accessible, and the emphasis throughout is on addressing the real tax issues that owners and their advisers have to grapple with. Difficult issues, such as the complex tax rules for lease premiums and the sometimes grey areas around the division between revenue and capital expenditure, are addressed in depth.
Key additions and amendments for the 2021-22 edition include: