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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Property Investment: A Tax Guide 2022-23 isbn 9781912386710

Property Investment 2021-22

ISBN13: 9781912386475
New Edition ISBN: 9781912386710
Previous Edition ISBN: 9781908545749
Published: November 2021
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print

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:

  • Capital allowance changes (AIA threshold, super-deduction, SBAs, freeports)
  • Landlords withdrawing funds from business (case law and HMRC guidance)
  • Changes to capital losses
  • Miscellaneous changes re SDLT (re Covid-19), VAT, ATED, management expenses
  • New case law across many topics
  • All examples reviewed and updated as appropriate

Foreword to 2021-22 edition
1. Introduction and overview
2. Ownership structures
3. Trading or investing?
4. Stamp taxes
5. VAT for landlords
6. Taxation of rental profits
7. Interest relief
8. Capital allowances
9. Maintaining the property – the tax issues
10. The lease premium rules
11. The taxation of reverse premiums
12. The tax treatment of property losses
13. ATED for landlords
14. Re-structuring and exit issues for landlord and tenant
15. Selling up – re-structuring and exit issues for the landlord
Appendix 1 – ATED – the annual charge
Appendix 2 – Statutory instruments
Table of primary legislation
Table of statutory instruments
Index of cases
General index

Series: Claritax Specialist Tax Annuals

Property Investment: A Tax Guide 2022-23 ISBN 9781912386710
Published September 2022
Claritax Books
Financial Planning with Trusts 2022-23 ISBN 9781912386611
Published September 2022
Claritax Books
Advising British Expats: Tax Compliance and Planning 2022-23 ISBN 9781912386703
Published August 2022
Claritax Books
Pension Tax Guide 2022-23 ISBN 9781912386697
Published July 2022
Claritax Books
Capital Allowances 2022-23 ISBN 9781912386666
Published April 2022
Claritax Books
A-Z of Plant & Machinery 2022-23 ISBN 9781912386673
Published April 2022
Claritax Books
Advising British Expats: Tax Compliance and Planning 2021-22 ISBN 9781912386482
Published October 2021
Claritax Books
Out of print
Pension Tax Guide 2021-22 ISBN 9781912386437
Published September 2021
Claritax Books
Out of print
Financial Planning with Trusts 2021-22 ISBN 9781912386444
Published July 2021
Claritax Books
Out of print
A-Z of Plant & Machinery 2021-22 ISBN 9781912386383
Published May 2021
Claritax Books
Out of print