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Property Taxes 2019/20

By: Robert Maas
Media of Property Taxes 2019/20
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Published: 13-06-2019
Format: PDF eBook (?)
Edition: 1st
Extent: 1416
ISBN: 9781526508782
Imprint: Bloomsbury Professional
RRP: £172.80
Online price : £155.52
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About Property Taxes 2019/20

This essential annual title provides clear advice and information covering all elements of the taxation provisions relating to land transactions.

Property Taxes 2019/20 enables tax practitioners to find the answers to their tax planning questions quickly and to keep their clients' tax liabilities to a minimum.

This fully updated new edition features comprehensive analysis of the property tax changes in FA 2018 and FA 2019.

Changes incorporated into this edition include:

Major changes to capital gains tax, including the scrapping of ATED-related CGT
The extension of NRCGT to non-residential property and to indirect disposals of both residential and non-residential property
New 30 day deadline for payment of NRCGT and the legislation to extend it to disposals of residential property by UK residents next year
New SDLT relief for first time buyers
Extension of IHT to indirect disposals of UK residential property
New capital allowance for expenditure on structures and buildings
Updated case law

Table Of Contents

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

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