Property Taxes 2012/13Robert Maas
This latest edition covers developments in legislation, case law and practice up to the Finance Act 2012
Everything you need to know on property can be found in this book
The structuring of property transactions is one of the most difficult areas of tax planning, and this leading title, written by a well known practitioner with over 30 years' experience in the field, explains the law clearly with an emphasis on practical application. Key issues such as the distinction between dealing transactions and investment transactions are covered, as are all relevant taxes, including council tax and landfill tax.
Robert W Maas FCA FTII FIIT TEP of Blackstone Franks LLP
Contents
Chapter 1 Introduction;
Chapter 2 Rents;
Chapter 3 Premiums;
Chapter 4 Relief for Interest Payable;
Chapter 5 Investment or Dealing?;
Chapter 6 Tax Aspects of Property Dealing Companies;
Chapter 7 Tax Aspects of Property Investment Companies;
Chapter 8 Problems of Development;
Chapter 9 Refurbishments;
Chapter 10 Allowances for Capital Expenditure;
Chapter 11 Tax on Chargeable Gains;
Chapter 12 Business Occupation of Property;
Chapter 13 Private Residences;
Chapter 14 Artificial Transactions in Land – CTA 2010, ss 815–833; ITA 2007, ss 752–772 (formerly ICTA 1988, s 776);
Chapter 15 Use of Overseas Companies to Acquire UK Properties;
Chapter 16 Value Added Tax on Residential Property;
Chapter 17 Value Added Tax: Commercial Property;
Chapter 18 Inheritance Tax;
Chapter 19 Stamp Duty Land Tax;
Chapter 20 Real Estate Investment Trusts;
Chapter 21 The Council Tax;
Chapter 22 Landfill Tax;
Chapter 23 Miscellaneous;
Appendix 1 Meaning of ‘Connected Persons’ 1000;
Appendix 2 Enterprise Zones 1005;
Appendix 3 Disadvantaged Areas.
Blog: twocheersforthechancellor.co.uk
LinkedIn: linkedin.com/pub/robert-maas/14/4b4/576
Website: blackstonefranks.com
Bibliographic detail
ISBN: 978 1 84766 966 7
Publication Date: Feb-13
Format: Paperback
Availability: In print
List price: £120